From the 1st of July 2015 the catalogue of products that the reverse charge mechanism applies has been expanded. As the result of this amendment the commodities such as e.g. gold, mobile phones (smartphones), tablets, laptops and gaming consoles have been added to this group.
The reverse charge rule applies if the total value of goods sold within the single economic transaction (without the tax amount) exceeds 20 000 PLN.
Thus, if the sale involves those goods in the amount that is greater than the above, the reverse charge mechanism should be used and transactions should be declared in the new VAT-27 form.