Poland: Mandatory e-delivery postponed; reduced VAT rates on basic food; real estate and transportation tax exemptions

A report about recent tax-related developments

A report about recent tax-related developments

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

  • The president signed the Act of 12 December 2023 amending Article 155(11) of the Act on electronic deliveries (e-deliveries) to provide that the effective date of provisions on mandatory e-deliveries will fall no earlier than on 30 March 2024 and no later than on 1 January 2025.
  • The Minister of Finance issued a regulation extending the application of reduced value added tax (VAT) rates on basic food products until 31 March 2024, and for medicinal products and selected products used in agricultural products until 31 December 2024.
  • The Council of Ministers on 8 December 2023 published a regulation extending for three years (until 31 December 2026) the regulations allowing the granting of real estate and transportation tax exemptions considered regional investment aid, aid for culture and heritage conservation, aid for sport and multifunctional recreational infrastructure, aid for local infrastructures, aid for regional airports, or aid for maritime ports.

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


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