POLAND: Planned changes in the scope of VAT rates as of 1 April 2019


The system of VAT rates in Poland is complicated causing difficulties in running a business, due to the need for the taxpayer to correctly assign goods or services to the appropriate grouping of the Polish Statistical Classification of Goods and Services (PKWiU). Sometimes even a small detail may impact the level of the VAT rate (e.g. yogurts with grains 8%, regular yogurt 5% VAT).

The Ministry of Finance has published another draft amendment to the VAT Act (of 8 November 2018), which concerns the proposal to change the VAT rates system in Poland . Some changes are expected to take effect from 1 April 2019 (e.g. lower, 5% VAT rate on e-publications) and some from 1 January 2020 (majority).Read More »