On 20 February 2014, the Polish Senate adopted a bill introducing limited deductibility of input VAT on the purchase of certain motor vehicles and related expenditures.
The draft amendments to the VAT Law are based on the EU authorization for the derogation from the Articles 26(1) (a) and 168 of the EU VAT Directive.
The amendments to the law will enter into force on 1 April 2014, apart from those setting out the obligations and consequences of the correction of the input VAT, which will enter into force on 1 January 2015.
