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Poland: Draft legislation amending VAT, excise tax, and real estate tax law

A new version of draft legislation amending the real estate tax law was released on September 3, 2024.

September 11, 2024

The Ministry of Finance on September 3, 2024, published draft legislation that would:

  • Apply the standard value added tax (VAT) rate to supplies of cannabis sativa products
  • Prolong the reverse charge mechanism for gas in the gas system, electricity in the power system, and services consisting in trading in greenhouse gas emission allowances
  • Eliminate the obligation to integrate cash registers with payment terminals and introduce a substitute obligation to report data on payment transactions by acquiring agents
  • Introduce the possibility of refund of excise duty on passenger cars temporarily registered in the country for export abroad

In addition, a new version of draft legislation amending the real estate tax law was released on September 3, 2024, that would:

  • Change the definition of “building” and “non-building structure”
  • Tax vehicle parking facilities in residential buildings at the rate applicable to residential buildings
  • Establish the due date for the 2025 real estate tax return as March 31, 2025

Read a September 2024 report prepared by the KPMG member firm in Poland

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