On 11 October 2026, analysis was published on the upcoming joint liability regime for buyers of intangible services (e.g., advisory, consulting) under Polish VAT, effective 1 January 2027. The new rules will make the purchaser jointly and severally liable for unpaid VAT by the service provider. However, the legislation lacks clarity on the statute of limitations for the tax authority to issue a liability decision and the procedural steps for the buyer to avoid liability. This gap creates uncertainty for businesses engaging in cross-border and domestic intangible service procurement.
Key Takeaways
- Broad Scope: The joint liability applies to a wide range of intangible services, significantly expanding the risk for service recipients.
- Legislative Gaps: Missing provisions on limitation periods and defensive procedures for buyers may lead to disputes and inconsistent enforcement.
- Compliance Preparation: Companies should enhance vendor due diligence, include VAT compliance clauses in contracts, and monitor legislative amendments before the effective date.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement