2 November 2016
A range of draft measures have been proposed by Poland in order to help reduce the growing problem of VAT fraud. If accepted these will be introduced from 1 January 2017 and will include:
• Increasing the annual VAT registration threshold from PLN 150,000 to PLN 200,000 for Polish resident businesses
• Transfer of most companies VAT return reporting periods from quarterly to monthly, with the exception of micro-businesses
• Removal of the VAT exemption on some outsourced administrative services in the financial services industry
• An extension of the scope of the reverse charge to cover a range of services in the construction sector
• Increased VAT fines and penalties on errors and fraudulent activity