Polish VAT reform introduces changes in penalties, liability and more

The Polish VAT Act has been recently amended to include the following changes:

26 February, 2016


 

The Polish VAT Act has been recently amended to include the following changes:

  • Increase of penalties for lack of compliance with the Polish VAT formalities
  • Joint and several liability of supplier and customer on supplies above 100,000 PLN.
  • Additional reporting obligations on tax strategies kept by Polish registered businesses.
  • The changes on the tax office allocation that were announced last year and expected to apply on 1 January 2016 have now been postponed to 1 July 2016.

 


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