Changes in the Polish VAT are expected since January 1st 2013.
Amendment will address such significant aspects of VAT as: the moment of tax liability, determination of the tax base, invoicing requirements, input tax deductions. The draft amendments will define also of the VAT payer, taxation of the free of charge activities, the tourism services taxed with VAT margin.
Additionally it has to be noted the proposed changes in the taxation of cross-border/international transactions including intra-Community transactions and services, as well as a completely new regulation concerning a tax representative. The taxpayers have to establish a tax representative when they do not have a permanent establishment or fixed place of business in Poland, when they are subject to register as active VAT payers
Majority of the proposed changes is said to be simplifying the VAT issue.
The Ministry of Finance, being the initiator of the VAT changes in Poland has the intention for a timely adoption of a legislation that will enable its implementation from January 1st 2013.