Changes in VAT 2026 in Poland: VAT warehouses, simplified settlements and new obligations for entrepreneurs
Changes in VAT in Poland
Fewer administrative obligations for VAT payers
The draft bill eliminates several obligations that previously required additional administrative steps. Businesses will no longer be required to submit separate information about their physical inventory upon termination of business or dissolution of a company. This data is already reported in JPK_VAT files.
The obligation to report the taxable amount for the purchase of VAT-exempt goods and services will also be abolished in situations where the taxpayer accounted for the transaction as an import of services or a supply subject to the reverse charge mechanism. In practice, this means fewer items to report in JPK_VAT, VAT-8, and VAT-9M.
Additionally, the project provides for the elimination of the obligation to pay VAT within 14 days in the case of intra-Community acquisition of means of transport.
Changes in VAT in Poland
VAT warehouse – a new solution for international trade
One of the most anticipated changes is the introduction of the so-called " VAT warehouse." This solution is intended to simplify tax settlements and improve the financial liquidity of companies involved in international trade in goods.
The new regulations may be particularly important for logistics companies, distributors and entities importing goods from outside the European Union.
Changes in VAT in Poland
Easier verification of contractors
The project expands the functionality of the VAT payer list (the so-called white list). Entrepreneurs will be able to check their VAT payer status for up to five years.
This change may significantly facilitate due diligence analyses, the preparation of tax documentation and the defence of the right to deduct VAT during tax audits.
Changes in VAT in Poland
TAX FREE system facilities
The planned regulations are intended to enable full electronic customs clearance in the TAX FREE system. The digitalization of the VAT refund process for travellers should speed up transaction processing and reduce formalities for both sellers and customs authorities.
Changes in VAT in Poland
Changes tightening the VAT system
In addition to simplification solutions, the project also includes regulations aimed at reducing the risk of tax fraud.
The following are planned, among others:
- extension of the scope of the buyer’s joint and several liability for the seller’s tax arrears,
- changes in the rules for registering VAT payers,
- modifications to the regulations regarding cash registers,
- change of classification of goods covered by Annex No. 15 to the VAT Act from PKWiU to the Combined Nomenclature (CN).
In practice, entrepreneurs should verify the impact of new regulations on purchasing processes, contractor verification procedures and the commodity classifications used.
VAT changes - what's next?
The bill is currently in the legislative process. While some of the proposed changes are technical in nature, others may require adjustments to tax procedures, accounting systems, and compliance processes.
Entrepreneurs should now analyse the potential impact of the new regulations on their VAT settlements and prepare to implement the changes once they are adopted.
How can we help?
Crowe Poland experts continuously monitor the legislative process and support entrepreneurs in assessing the impact of planned tax changes. If you'd like to learn how the new VAT regulations will impact your business, contact our tax advisory team in Poland.
Contact Crowe experts and prepare your organization for the upcoming VAT changes.
