Poland: VAT amendments added to work of Council of Ministers; consultation on draft clarifications on VAT accounting rules for deposits

VAT amendments expected to be approved by Council of Ministers in Q3 2025.

 

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July 9, 2025

Preliminary remarks to the bill amending the Value Added Tax (VAT) Act were added to the list of legislative work and policies of the Council of Ministers on July 2, 2025. Under the bill, taxable persons authorized to use a simplified procedure as referred to in Article 166 of the Union Customs Code, regardless of the time limit in which the taxable person needs to file a supplementary declaration, may settle the tax on imported goods under the rules set forth by Article 33a of the VAT Act (i.e., in a tax return). The bill is expected to be approved by the Council of Ministers in Q3 2025.

In addition, the Ministry of Finance on July 3, 2025, launched a consultation on draft clarifications on the VAT accounting rules for transactions within the deposit-refund scheme, as provided for by Article 8(13a) of the Act of 13 June 2013 on Packaging and Packaging Waste. Comments are due July 17, 2025.

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

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