Poland: Reduced VAT on food extended; mandatory e-invoicing; revocation of state of health emergency (COVID-19)

Reports about recent tax-related developments

Reports about recent tax-related developments

The KPMG member firm in Poland prepared reports about the following recent tax-related developments:

  • A bill amending the Budget Act for 2023, submitted on 9 June 2023 before the Lower House of the Polish Parliament, would extend until the end of 2023 at least (from 30 June 2023) reduced value added tax (VAT) rates for food under the Inflation Shield program (0% versus the usual 5% rate). The list of products covered by the reduced rate includes meat, fish, dairy products, vegetables, fruit, bakery, and pastry products, as well as certain fruit and vegetable beverages. The bill is proposed to become effective the day following its publication in the Polish Journal of Laws.
  • An Act amending the VAT Act and certain other Acts passed by the Lower House of the Polish Parliament on 16 June 2023 mandates electronic invoicing (e-invoicing) beginning 1 July 2024, with the reservation that taxpayers under subjective and objective tax exemption will be expected to use it only from 1 January 2025. Moreover, the Act provides for all-online handling of binding tariff information (BTI), binding origin information (BOI), binding excise information (BEI), and binding rate information (BRI) through extension and adjustment of the already operating systems of the National Revenue Administration (e-Tax Office) and Electronic Services Portal of the Customs Service.
  • The Minister of Health on 16 June 2023 published a regulation (dated 14 June 2023) revoking the state of health emergency relating to the coronavirus (COVID-19) pandemic effective 1 July 2023. The revocation will have an effect on a raft of tax matters, including tax scheme reporting, individual rulings, and residence certificate preferences.

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


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