Starting April 1, 2025, Poland's updated VAT Act introduces key changes, including the removal of the mandatory integration of online cash registers with payment terminals, an 8% VAT rate extension for medical products, and a 5% VAT reduction for menstrual cups. Other updates include maintaining reduced VAT rates for certain agricultural goods, extending the reverse charge mechanism for gas and electricity until 2026, and introducing a 0% VAT rate for rescue ships and lifeboats. These amendments aim to simplify tax compliance, support various industries, and align with evolving fiscal policies.
Update to Polish VAT Act effective from April 2025.
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Poland
Author: Nikolina Basić
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Fiscal subject related
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Content accuracy validation date:
12.03.2025
Content accuracy validation time:
08:16h
The Polish VAT Act has been updated, with the modifications set to come into force from April 1, 2025. These changes provide clarity on tax treatments for various products and extend certain fiscal measures to support economic activities in Poland.
Changes introduced in the VAT Act:
· Online cash registers: the abolition of the requirement to integrate online cash registers with payment terminals, while retaining the obligation for settlement agents to transfer related data monthly. Fines for lack of integration are also abolished.
· Medical products: The 8% VAT rate extension for medical products placed on the market under the previously applicable Medical Products Act ensures analogous treatment of all medical devices meeting the same requirements.
· Fertilizers and plant protection products: clarification of the VAT Act wording regarding fertilizers and plant protection products typically intended for use in agricultural production, as well as feed and fodder for farm and domestic animals.
· Agricultural goods: maintenance of a temporary reduced VAT rate (8%) for selected agricultural goods, including agents improving soil properties, growth stimulants, growing media, microbiological fertilizer products, and some mixed fertilizer products.
· Reverse charge mechanism: from February 28, an extension until December 31, 2026, of the reverse charge mechanism for gas supplies through the gas system, electricity through the power system, and services related to the transfer of greenhouse gas emission allowances. The law clarifies that these rules apply to active, non-exempt taxable persons.
· Rescue ships and lifeboats: the introduction of a zero VAT rate for supplies of rescue ships and lifeboats that are used at sea but are not classified as seagoing ships and boats.
· Menstrual cups: a reduction of the VAT rate for menstrual cups from 23% to 5%.
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