Changes from 1 April 2013
Supply of goods settled by the purchaser (reverse charge)
When goods are supplied within Polish territory to customers established in Poland, the reverse charge mechanism will apply only if the supplier has neither its establishment, nor fixed place of business in Poland, and additionally, is not registered for Polish VAT. If the supplier is registered for VAT in Poland, general invoicing rules will apply.
Applying zero VAT rate on intra-EU supplies of goods
The requirement to include the EU VAT number of the taxpayer and the purchaser on an invoice in order to apply the zero percent VAT rate will be abolished.
Place of supply rules1 for chain transactions
Transport will be attributed to a given supply on the basis of the terms and conditions of the supply.
Free-of-charge transfers of goods and the definition of samples
The giveaway of samples and small value gifts will not be taxable, provided they are within the business activity of the taxpayer. Additionally, the giveaway of printed and promotional materials will no longer be out of scope of taxation.
Changes from 1 January 2014
Definition of taxable base
A new, extended definition of the taxable base based on the European VAT Directive will be introduced. According to the provisions, the taxable amount shall include everything which constitutes consideration obtained from the customer or a third party, including subsidies, grants and any other payments of a similar nature that have a direct impact on the price of supply of goods or services.
The moment when the tax point arises
The tax liability will arise, as a rule, on the delivery of the goods or the service performed, regardless of when the VAT invoice is issued.
Partial VAT deduction
The rules for calculating the proportion for partial VAT deduction will be changed.
Deadline for issuing VAT invoices
As a general rule, VAT invoices will need to be issued no later than the fifteenth day of the month following the month in which the goods were delivered or the service was performed.
The moment when the right to deduct VAT arises
Input tax will be deductable in the same period that the deductible tax becomes chargeable, but no earlier than the period when the purchaser received the invoice or customs document.
Advance payments in the export of goods
To apply the zero percent VAT rate on advance payments, the goods would need to be dispatched within two months of the end of the month in which the payment was received. The dispatch must be appropriately documented (document IE599). This deadline may be extended if it is justified by the specific nature of the export supply.
VAT exemption on second-hand goods
VAT exemption on second-hand goods will be abolished.
Confirmation of receipt of correcting invoices
Current provisions for decreasing the taxable base will still apply. That is, taxpayers are obliged to obtain confirmation of receipt of the correcting invoice by the purchaser of the goods or services. However, under the new amendments, if it is not possible for the purchaser to obtain confirmation of receipt of the correcting invoice and the taxpayer can prove that they attempted to deliver the correcting invoice, the taxable base may still be decreased if the taxpayer has documentation to prove that the purchaser has information about the conditions of the transaction, and that the transaction was performed on the terms indicated on the correcting invoice.