Poland’s lower house of Parliament (Sejm) has passed a bill delaying changes to VAT rates during its January 22-24, 2025 sittings.

The Sejm also extended the reverse charge mechanism to gas, electricity and services associated with the transfer of greenhouse gas emission allowances, and repealed the requirement to link cash registers with payment terminals.

The proposed amendments are set to take effect on 1 April 2025, with the exception of the reverse charge mechanism provisions, which are scheduled to come into force on 28 February 2025.

These amendments were part of the VAT Act, which was reportedly proposed by the Polish Ministry of Finance.

On 21 January 2025, the Council of Ministers approved a bill to extend the excise duty regime to include nicotine pouches and other nicotine products. This measure will take effect on 1 April 2025.

Earlier, the Council of Ministers approved a bill to raise excise duty rates on tobacco products on 1 October 2024. The updated rates will apply to a range of tobacco items, including cigars, innovative tobacco products, raw tobacco, and e-cigarette liquids.