1 June 2015
In an effort to prevent VAT fraud, the Polish VAT Act has been amended to extend the scope of goods covered by the reverse charge mechanism. This means that as of 1 July 2015, the reverse charge will now apply to ribbed sheets of non-alloy steel, unwrought metals (aluminium, lead, zinc, tin, nickel, gold), laptops and notebooks, tablets, mobile phones including smartphones, video game consoles and other devices for arcade or gambling games with electronic display.
Also as part of this extension, on 1 July 2015 transactions covered by the reverse charge will be subject to an additional obligation imposed on sellers to file a domestic trade summary information return in addition to the VAT return.
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