author_orbitax
Orbitax

Share This Article

Poland's Lower House of Parliament Approves Reduced VAT Rate Changes, Binding VAT Rate Tool, and Mandatory Split Payment System

07 August 2019

|

Proposed Changes

|

Poland

Poland's lower chamber of parliament (Sejm) approved draft legislation on 19 July 2019 for the introduction of a 7% reduced VAT rate, as well as changes in the scope of goods and services subject to the 5% reduced rate, including electronic publications. The draft legislation also provides for the introduction of a binding VAT rate information tool (Wiążącej Informacji Stawkowej) that can be used by suppliers to obtain the valid rate for a particular supply that is binding on the tax authority. On the same date, the Sejm also approved legislation to implement Poland's VAT split payment system on a...