Poland’s Ministry of Finance has announced that the VAT reverse charge mechanism for transactions involving gas, electricity, and greenhouse gas emission allowance transfers will be extended to 31 December 2026. The mechanism was initially planned to be originally implemented on 1 April 2023.

The reverse charge mechanism applies to buyers or service recipients for transactions involving gas, electricity, and greenhouse gas emission allowances when these are supplied directly or through an authorized entity to a commodity exchange, regulated market, or organized trading platform.

Earlier, Poland’s Senate approved several VAT changes, including extending the reverse charge for gas, electricity, and greenhouse gas services.