Poland: Bill including proposed VAT changes passes lower house of Parliament; excise duty regime extended to nicotine products

Proposed VAT changes generally would become effective April 1, 2025

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January 31, 2025

The lower house of Parliament (Sejm) during its January 22-24, 2025 sittings passed a bill postponing changes to value added tax (VAT) rates, extending the application of the reverse charge mechanism to gas and power supplies, and repealing the obligation to integrate cash registers with payment terminals. The amendments are proposed to become effective April 1, 2025, except for the reverse charge mechanism provisions, which would become effective February 28, 2025.

In addition, the Council of Ministers on January 21, 2025, passed a bill extending the excise duty regime to nicotine pouches and other nicotine products effective April 1, 2025.

Read a January 2025 report prepared by the KPMG member firm in Poland

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