Poland – Changes in the VAT Act:

Below are some of the most important changes in the VAT Act that will apply in Poland from 1st April 2025:

1. Clarification of the reduced VAT rate application:
– VAT rate of 8% applies to artificial fertilizers, plant protection products, animal feed and medical devices that were placed on the market before 2022
– 0% VAT rate applies to the supply, import, charter, and repair of rescue ships and boats used at sea.
– VAT rate of 5% has been introduced for the supply of menstrual cups.

2. Reverse charge:
Reverse charge mechanism for gas, electricity, and greenhouse gas emission allowance services will be extended until 31 December 2026.

3. Cash registers:
The obligation to integrate cash registers with payment terminals has been repealed. This is due to integration difficulties and high costs of adapting the devices. As a result, the settlement agents are required to report details of payment transactions performed using payment terminals to the Head of the National Revenue Administration. Additionally, information that banks must submit monthly to the Head of the National Revenue Administration has been expanded.