All, VAT

The new VAT-R form

Please be informed that from July 1, 2022, the new version of the VAT-R form will come into force – variant 16 – the form necessary for VAT registration purposes.

The change is a consequence of, among others amendment to the Polish VAT Act implementing a new type of VAT taxpayer, which from July 1, 2022, will be a VAT group and the possibility for taxpayers to resign from the financial services exemption indicated in the article 43 (1) points 7, 12, 38-41 the Polish VAT Act.

What will change in the new version of the VAT-R form:

  • in field 11, an option was added that allows indicating in the form that a given taxpayer is a VAT group;
  • in fields 41-45, the option to choose the taxation of the above-mentioned financial services was added, and the period (month or quarter) from which this option is selected. A similar possibility was provided for the situation of returning to the application of the VAT exemption for these services;
  • the language of the VAT-R form has also been changed – the form will also include a translation into the English version.


In the regulation introducing the new VAT-R form, a transitional provision was also included, allowing the use of the current version of the VAT registration form no longer than July 31, 2022.

Anna Szafraniec
CEE VAT Compliance Director

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