Poland: Quick Fixes

Amendments to the Directive 2006/112/EC

On 4 December 2019, the Council of the European Union amended the Directive 2006/112/EC and announced the Council Directive (EU) 2018/1910. This is in relation to the harmonisation and simplification of certain rules in the VAT system for the taxation of trade between the Member States.

Poland was obliged to implement this into a Polish legal order and this should have come into effect from 1 January 2020.

New Regulations

Directive 2018/1910 introduces new regulations in relation to:

  • Chain Transactions;
  • Call-off stock storage procedures;
  • The conditions necessary for the application of the exemption with the right to deduct (0%) for the intra-Community supply of good

Intensive legislative work is underway in relation to the implementation of this Directive but this will not be completed until early 2020.