VAT group

Poland: VAT Groups becoming available to Taxpayers

From 1 July 2022, VAT groups will become available to taxpayers.

This will mean that a VAT group can be created by entities that are linked by economic, financial or organisational ties. A representative of a VAT group will act on behalf of the group in relation to the settlement of VAT.

The supply of goods and services between the members of the VAT group will not be subject to VAT.

The supply of goods and services with entities outside the VAT group, will be deemed as transactions made with the VAT group.

The below taxpayers can form a VAT group:

  1. Taxpayers with a registered office in Poland; and
  2. Taxpayers without a Polish registered office as long as they do business in Poland through a branch in Poland; and

You can only be part of one VAT group and the members are jointly liable for the groups VAT obligations.

When the VAT group has been registered successfully, the tax office will then delete members of the VAT group from the register as individual VAT payers.

The VAT group will only have to file one VAT declaration and need one bank account to handle the VAT payments/refunds.

The introduction of the VAT group is positive and is hoped that Poland will become an attractive place for both domestic and foreign investment.

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