Poland: Legislation amending VAT law passed by Council of Ministers

Proposed to be effective January 1, 2025

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September 18, 2024

Legislation amending the value added tax (VAT) law was passed by the Council of Ministers on September 10, 2024.

The legislation would:

  • Simplify administrative obligations for small businesses by granting them a VAT exemption in EU countries other than the country of their seat
  • Align with the EU rules for determining the place of supply of services
  • Exclude the special margin procedure for works of art, collector's items, and antiques purchased at a reduced VAT rate.

The legislation is proposed to be effective January 1, 2025.

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

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