On 17 July 2026, the lower chamber of Polish Parliament (Seym) adopted a bill to amend the Goods and Services Tax Act and the Taxpayer and Withholding Agent Registration and Identification Act (“New Bill”). The New Bill has already been sent to Senate committees. The changes, which are scheduled to partially take effect as of 1 October 2026 (with remaining ones to enter into force in 2027), are mainly designed as a simplification and structuring tool: some compliance duties will be scrapped, regulations with split interpretations will be clarified and certain areas will be revised to comply with CJEU case law.

Below are the most important changes introduced by the New Bill:

  • Purchaser’s joint and several liability to extend to split-paid transactions. Purchaser will be liable jointly and severally with seller for latter’s tax even if purchaser has made a split payment of VAT, but knew the invoice was a sham or abuse.
  • Taxable person status to be verified for up to 5 years back. The list of taxable persons for VAT purposes (“White List”) will allow for verifying your counterparty’s status at a selected date in the past, even as far back as 5 years. This feature is particularly important when you revise your input tax and have to prove the invoice issuer was a taxable person.
  • No more duty to ensure that JPK_VAT filing shows the basis for taxation of purchased goods or services that are exempt from VAT as part of importation of services or intra-Community acquisition of goods.
  • VAT warehouse as a new feature to simplify tax accounting and collection in international sales of goods.

Having a VAT warehouse, which will be similar to a customs warehouse, if only due to authorisation and eligibility criteria, will allow you to defer complying with VAT duties on importation or intra-Community acquisition of goods until the goods are released from the warehouse. Any goods brought into the VAT warehouse will initially be zero-rated and certain services can be performed on them while in the warehouse, provided the services do not change their CN classification.

  • Refusal of right of deduction in the case of VAT abuse – changes following CJEU’s case C-114/22. The New Bill amends the exemption conditions by removing the reference to false pretences and invalidity under Civil Code and replacing it with reference to the EU doctrine of abuse of rights. The split-payment provisions and the tax surcharge provisions have been revised accordingly.
  • Taxable persons on a periodic filing schedule no longer required to pay VAT within 14 days from intra-Community acquisition of new means of transport.

The New Bill, if fully enacted, is scheduled to generally take effect on 1 October 2026, but some of the changes have different effective dates scheduled for them, e.g. those described at points 6 and 7 above will go live as of 1 January 2927.

The Senate Committee is likely to report on its work to the house during the August assembly (6 to 8 August). We will keep you informed about the progress of this legislation.

If this issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.