Changes in taxes in Poland from 1 July 2020 – summary

Beginning from 1 July 2020 the following tax changes enter into force in Poland:

1. Change of provisions concerning the so-called White List (resulting in changes in PIT, CIT and VAT)

• Making payments using a split payment mechanism (MPP) to a bank account not included in the White List does not generate a risk in income taxes. There is no obligation to notify to the tax office such payment.
• The notification about making payment to a bank account not indicated on the White List should be submitted once, at the first payment to a given bank account – previously the taxpayer was obliged to submit a notification with each payment.
• The deadline for notifying the payment to a bank account not indicated on the White List is extended from 3 to 7 calendar days.

2. New VAT rates matrix

• Goods and services being subject to reduced VAT rates are, as a rule, defined by the reference to the Combined Nomenclature (CN) and PKWiU 2015, not as previously to PKWiU 2008.
• There are numerous changes in VAT rates, mainly for food and food services.
• The provisions concerning the Binding Rate Information (WIS) enter into force.

3. The so-called Quick fixes package (rules concerning VAT taxation of intra-community transactions)

• Changes in the operating characteristics of the consignment warehouses call-off stock procedure).
• New rules for chain transactions.
• Tighten up conditions for applying a 0% VAT rate in the intra-community supply of goods.

4. Amendments to the Tax Ordinance Act concerning reporting the tax arrangements (MDR)

• The obligation to re-report cross-border tax arrangements.
• Changes in rules related to signing MDR-3 information.
• Introduction of a special power of attorney for MDR purposes.

5. The possibility of conclusion the cooperation agreements with the National Revenue Administration (KAS).

6. Facilities in VAT declaration for VAT settlements on the import of goods.

7. Exemption from the tax on civil law transactions of sale and conversion of virtual currencies.

If you have any questions concerning tax changes entering into force from 1 July 2020, please do not hesitate to contact our experts: