As of 30 October 2026, the Polish tax administration has issued guidance on inventory procedures for client goods held in third-party warehouses. The clarification addresses documentation requirements for accounting offices when the warehouse operator refuses to confirm stock levels or reports discrepancies with accounting records. This guidance impacts VAT and corporate income tax reporting for businesses using external logistics providers.
Key Takeaways
- Mandatory Documentation: Accounting offices must obtain written confirmation of stock levels from the warehouse operator; if refused, alternative evidence such as email correspondence or independent audit reports may be accepted.
- Discrepancy Resolution: When reported quantities differ from accounting records, taxpayers must investigate and document the variance, adjusting tax bases accordingly to avoid penalties.
- VAT Implications: Proper inventory valuation affects VAT deductibility and the timing of output tax liability on deemed supplies.
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