Poland: Changes to enforcement proceedings include recovery of VAT

Compulsory recovery of value added tax (VAT) settled under special procedures

Compulsory recovery of value added tax (VAT) settled under special procedures

The Council of Ministers on 3 January 2023 passed a bill amending the law on enforcement proceedings that would enable compulsory recovery of value added tax (VAT) settled under special procedures. This relates to taxpayers with a place of residence or seat outside Poland, filing VAT returns in other countries.

The bill also would facilitate the use of the register of public receivables.

Read a January 2023 report prepared by the KPMG member firm in Poland


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