President Andrzej Duda signed the VAT Act amendment on 28 October 2026, introducing simplifications for entrepreneurs engaged in international trade. The changes aim to reduce compliance costs, clarify place-of-supply rules for B2B services, and align domestic law with EU VAT directives, particularly regarding chain transactions and call-off stock.
Key Takeaways
- Chain Transaction Rules: Simplified invoicing and reporting for multi-party cross-border movements of goods.
- Call-Off Stock Relief: Extended deadlines and reduced formalities for goods stored in another EU member state at the disposal of a known customer.
- Effective Date: Most provisions apply from 1 January 2027, with optional early application from 1 November 2026.
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