Quick fixes – way of implementation in Poland

Quick fixes have been formulated generally in the two EU Acts: Council Directive (EU) 2018/1910 of 4 December 2018 and Council Implementing Regulation (EU) 2018/1912 of 4 December 2018.

Regarding the changes formulated in the Council Directive (EU) 2018/1910 i.e. :

-call-off stock,

-chain transactions,

recognition of having a valid VAT number as a material condition for applying the 0% rate for intra-Community transactions

which have to implemented into PL regulations they are generally still in the project phase in Poland. The projects published indicate however that the Directive will be implemented without changes.

Council Implementing Regulation (EU) 2018/1912 will be applicable as from January 1, 2020 directly in all EU Member States so also in Poland. Due to this it is not planned now to change the Polish regulations in this area (generally regarding documentation of IC delivery) but this causes serious doubts as currently it is not clear whether the taxpayers will be obliged to follow the Polish VAT Act or Regulation 2018/1912 and what will be the tax office standpoint.

Taking into consideration the above situation it is advised that the taxpayers, when making the intra-Community deliveries, gather documentation indicated in the Council Implementing Regulation (EU) 2018/1912 as there are more documents required according to this Regulation than in the Polish VAT Act. This approach will allow the taxpayers to avoid potential problems with the tax office.