New VAT regulations in Poland as from the 1st of September 2019

On the 1st of September 2019 new VAT regulations in Poland came into force. The amendment to the VAT Act introduced new rules for deleting the companies from the VAT taxpayers register. Till the end of August 2019, the taxpayer who did not submit VAT returns for six consecutive months or two subsequent quarters, was removed from the register as a VAT payer. Now the company will be deregistered after three months. The provisions regarding submission of NIL VAT returns were also modified  – the taxpayer who submits NIL VAT returns for six consecutive months or two subsequent quarters will also be deregistered, however, now it is clear that even if no sales is reported the deregistration will not take place if purchase of goods, services or import with input VAT is declared in this period.

The new VAT rules implemented also the white list of taxpayers in Poland. This is a special list run by the head of the National Tax Administration (KAS) including information about the current VAT status of the entities. Taxpayers can be searched by name, tax identification number, REGON or bank account number. The list will include also the account numbers of the foreign entities registered only to VAT in Poland on the basis of the information reported in NIP-2 forms.