The Polish Senate has recently approved various VAT amendments. The main amendments include: The extension of the reverse charge mechanism with respect to gas, electricity, and services related to the transfer of greenhouse gas emission allowances; The extension of the reduced VAT rate of 8% for specified goods used in agricultural production; The introduction of a VAT zero-rate for rescue vessels and lifeboats that are used at sea and are not seagoing ships and boats; and A reduction in the VAT rate on the supply of menstrual cups from 23% to 5%. The amendments will generally enter into force on...