Poland indirect-tax changes
Every confirmed VAT, GST and e-invoicing change we have recorded for Poland, newest first. Each one carries its official source and the date it takes effect.
- 1 Jan 2027 Poland introduces a VAT warehouse (skład VAT) regime from 1 January 2027 (Act of 4 September 2026)
- 1 Jan 2027 Poland's Act poz. 1270 changes the small-business VAT exemption limit and joint liability rules from 2027, and TAX FREE confirmation from 2028
- 1 Jan 2027 Poland's bill to raise VAT on certain non-alcoholic drinks to 23% reaches the Sejm as print 3135
- 1 Jan 2027 Poland drafts 23% VAT on non-alcoholic drinks that mimic alcoholic or energy drinks
- 1 Jan 2027 Poland's ViDA transposition bill reaches the Sejm as print 3074
- 1 Jan 2027 Poland's Council of Ministers backs a draft VAT Act amendment transposing the first part of ViDA
The record 17 changes
- 3 Oct 2026 Poland applies an 8% VAT rate to motor petrol and diesel from 3 October to 31 December 2026
- 1 Jan 2027 Poland introduces a VAT warehouse (skład VAT) regime from 1 January 2027 (Act of 4 September 2026)
- 1 Jan 2027 Poland's Act poz. 1270 changes the small-business VAT exemption limit and joint liability rules from 2027, and TAX FREE confirmation from 2028
- 1 Jan 2027 Poland's bill to raise VAT on certain non-alcoholic drinks to 23% reaches the Sejm as print 3135
- Date TBC Poland's Senate amends the VAT import-consignment bill and returns it to the Sejm
- 1 Jan 2027 Poland drafts 23% VAT on non-alcoholic drinks that mimic alcoholic or energy drinks
- 1 Oct 2026 Poland replaces excise-tax declaration form templates from 1 October 2026
- Date TBC Poland's Sejm passes the VAT import-consignment bill at third reading, 393 votes to 2
- 1 Jan 2027 Poland's ViDA transposition bill reaches the Sejm as print 3074
- Date TBC Polish Sejm committees recommend passing the VAT import-consignment bill unchanged
- 1 Jan 2027 Poland's Council of Ministers backs a draft VAT Act amendment transposing the first part of ViDA
- 17 Aug 2026 Poland's 8% fuel VAT rate applies only from 17 to 31 August 2026
- Date TBC Poland's Sejm gives first reading to the bill ending the EUR 150 import VAT exemption
- Date TBC Poland proposes to widen the export evidence accepted for the 0% VAT rate
- 1 Oct 2026 Poland rewrites VAT Act art. 99(12) so liability follows the return unless the tax office determines otherwise, from 1 October 2026
- 1 Feb 2026 Poland — Ksef large taxpayers live
- 13 May 2026 Poland — Motor fuel reduced rate
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