Fiscal subject related
The Sejm in Poland has passed an amendment to the Act on the Goods and Services Tax, the Act on Excise Duty, and certain other acts, introducing several changes to VAT rates and mechanisms. Of course, the acts need to pass all procedures and finally be adopted.
In summary, the changes are for:
• Reverse Charge mechanism: the validity of the reverse charge mechanism for VAT, including gas emission permits, has been extended.
• Hemp products: The VAT rate on hemp products for smoking or inhaling without combustion has increased from 8% to 23%. However, the rate for "medical marijuana" remains at 8%.
• Zero VAT rate: applies to rescue ships and lifeboats used at sea but not to seagoing ships and boats.
• Medical devices: the 8% VAT rate is maintained for medical devices admitted to trading under the previously applicable Medical Devices Act.
• Hemp products: the basic VAT rate applies to hemp products intended for smoking or vaporization. The 23% rate does not apply to hemp used for medical purposes, which remains at 8%.
• Menstrual cups: the VAT rate on menstrual cups has been reduced from 23% to 5%.
• Fertilizers and plant protection products: The Act clarifies the VAT rate for fertilizers, plant protection products, and feed, setting it at 8%.
• Reverse charge mechanism: the mechanism for gas, electricity, and greenhouse gas emission allowances has been extended until 31 December 2026.
Cash Registers and Payment Terminals Integration:
· The obligation to integrate cash registers with payment terminals has been abolished, according to the proposal. More precisely, the obligation to integrate cash registers with payment terminals has been postponed until the end of 2024. Due to the signals coming from the market about the lack of availability of payment terminals enabling integration with cash registers and the fact that the obligation to report data by settlement agents introduced during the transitional period meets the intended tightening objective, it is justified to abandon this requirement, indicates the Ministry of Finance. Before the obligation is completely abolished, the Act of 6 November 2024 on equalization taxation of component units of international and domestic groups (Journal of Laws, item 1685) maintains the postponement of the obligation to integrate online cash registers with payment terminals in the first quarter of 2025. Until then, we need to wait for further clarification and rules.
Other news from Poland
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E-invoicing in Poland: rules in 2025
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Starting January 1, 2025, Poland will implement changes to VAT invoicing rules, including simplified SME exemption procedures for small businesses based in EU member states where VAT is due. Read more
Cash registers obligation in Poland 2025-2027. What has changed?
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Poland's new regulation on cash register obligations, effective January 1, 2025, maintains a PLN 20,000 sales value exemption for 2025–2027 while expanding the list of activities not eligible for exemptions. Key updates include removing exemptions for deliveries through unattended devices and adding new exemptions, such as employer-provided parking and ticket sales in public transport. Read more