The 2014 Poland VAT Law, which came into effect on 1 January 2014, brings about major changes to the Polish VAT compliance regime. Key changes relate to the tax point in Poland, the VAT base and on intra community supplies within the EU.
VAT will be due upon completion of the delivery of the goods or services instead of being dependent on the issue of the Polish VAT invoice. For the purposes of calculating VAT base, all costs in connection with the provision of the goods or services must now be included in the base price (thus including, e.g. packaging, and transportation costs, and incorporation of price discounts). For intra-community supplies, the right to deduct input VAT paid will depend on receiving a support invoice within three months of the taxable supply being performed. Further, input VAT may only be deducted in the same period as corresponding output VAT is declared in the Polish VAT return.
