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Poland: Extension of 50% VAT deduction limit approved by EU Council

VAT deduction limit extended to December 31, 2028

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October 8, 2025

The EU Council on September 22, 2025, published Implementing Decision (EU) 2025/1986 authorizing Poland until December 31, 2028, to continue to limit the right to deduct value added tax (VAT) to 50% on purchases, intra-Community acquisitions, importations, hires, or leasing of motorized road vehicles not used entirely for business purposes.

Read an October 2025 report prepared by the KPMG member firm in Poland

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