In the world of taxation, there’s no room for stagnation. Change is inevitable, and its scope often surprises not only entrepreneurs but also tax advisors. While preparations for implementing KSeF and JPK CIT are underway, the Ministry of Finance has announced a series of additional amendments to the tax on goods and services (VAT), with the first set scheduled to take effect on July 1, 2026. The draft amendment to the VAT Act, published together with its legislative justification [1], is not only a response to gaps identified by the tax administration in the VAT system but, more importantly, a step toward adapting regulations to the realities of today’s market.

Although many of these changes are technical in nature, they will have a tangible impact on day-to-day business operations, affecting both large enterprises and microbusinesses. Among the most significant proposals are expanded joint liability for buyers, new rules for VAT settlement under the deposit system, mandatory disposal of cash registers, and the introduction of the VAT warehouse mechanism, which could revolutionize how warehouse transactions are handled.

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Key Changes:

  • Joint liability and split payment mechanism (SPM)

Currently, businesses making payments under the split payment mechanism (SPM) are protected from liability for irregularities on the supplier’s side. Under the proposed rules, this protection will be limited, and the scope of liability significantly expanded. If a buyer knew or had reasonable grounds to suspect that an invoice was issued by a non-existent entity, documented fictitious transactions, or contained false information, they will be jointly liable for the seller’s tax arrears. However, this change will not apply to all transactions but only to those listed:

  • In Annex 15, covering goods and services subject to mandatory SPM (with references shifting from the Polish Classification of Goods and Services (PKWiU) to the Combined Nomenclature (CN));
  • In the newly introduced Annex 16, covering intangible services such as software-related services, accounting, certain consulting services, advertising, employment-related services, and administrative office support.

The intention is to encourage buyers to exercise greater diligence, both in selecting reliable service providers and in documenting that the service was performed.

  • VAT register verification up to 5 years back

The draft also proposes a major enhancement to the VAT taxpayer register (the so-called “white list”). Businesses will be able to verify a taxpayer’s VAT status for any date within the past five years. This feature will be particularly useful during tax audits and disputes, as it allows taxpayers to demonstrate that their counterparty was properly registered at the time of the transaction. However, registration alone does not satisfy due diligence requirements, therefore, adhering to the Ministry’s guidelines on contractor verification remains essential [2].

  • VAT warehouse - a new mechanism

To address the need for flexible solutions that improve supply chain efficiency and support companies engaged in international trade, the Ministry proposes introducing the VAT warehouse mechanism. This special procedure will allow goods to be temporarily stored under a 0% VAT rate, regardless of customs procedures.

  • Deposit system - clarifying VAT settlement rules

With the implementation of the deposit system, the draft clarifies how VAT should be settled on unreturned packaging deposits - a topic previously left ambiguous. The new rules stipulate that the tax obligation will arise at the end of the year in which the deposit was not returned. This approach aims to ensure consistency, reduce errors, and simplify record-keeping for businesses participating in the deposit system.

  • Cash registers - mandatory disposal and new penalties

Another change introduces an obligation to return unused cash registers to the manufacturer for disposal. Businesses that fail to deregister and return these devices will face penalties. The goal is to eliminate outdated equipment that could be used for illegal sales recording and to streamline the fiscal device market. Since many taxpayers still own cash registers - often “just in case” or forgotten - the new rules will encourage companies to decide whether they truly need the device or should complete the deregistration process.

  • Simplifications and technical adjustments - less bureaucracy, more digitalization

The legislator also plans a series of technical and deregulatory changes, including:

  • Eliminating the obligation to submit inventory reports
  • Changing the timing of VAT settlement in expropriation cases
  • Removing the requirement to pay VAT within 14 days of intra-EU acquisition of transport vehicles
  • Simplifying the TAX-FREE system, including electronic clearance for travelers
  • Harmonizing reverse charge rules for energy market transactions
  • Streamlining registration requirements (NIP and VAT)
  • Clarifying provisions on bad debt relief and VAT pro-rata.

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These changes are not merely technical adjustments. They also introduce new obligations in critical areas, such as enhanced contractor verification to mitigate tax risk and proper identification of transactions subject to SPM. The first amendments are expected to take effect in mid-2026, therefore, early preparation will help minimize errors and penalties and ensure smooth VAT compliance processes. If you have questions about how these new rules may impact your business, we encourage you to reach out. Together, we can develop solutions that facilitate implementation of these changes.

[1] https://legislacja.rcl.gov.pl/projekt/12403302/katalog/13164544#13164544

[2] https://crido.pl/en/blog-taxes/is-it-really-worth-the-trouble-vat-due-diligence-in-poland/