Poland implements reverse charge on energy supplies and emission certificates
Poland implements reverse charge on energy supplies and emission certificates from 1 April 2023
Poland introduced a domestic reverse charge on the supplies of certain energy supplies and greenhouse emission allowances. This reverse charge is temporary, applying in principle from 1 April 2023 to 28 February 2025. See the official announcement here.
More specifically, the temporary reverse charge covers the domestic supplies of gas within the gas system, electricity in the power system and the transfer of greenhouse gas emission allowances. Other EU countries applying the reverse charge mechanism on these specific supplies are Germany, Italy, and Spain.
These supplies are part of the list included in article 199a of the EU VAT Directive, according to which Member States may introduce a domestic reverse charge mechanism until 31 December 2026.
Do you know what reverse charge is? Have a look at the Marosa article explaining this topic!