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