Poland to extend VAT solidarity responsibility to service providers from 2027

The Polish Sejm approved a tax amendment on 17 July that will reshape VAT obligations. While the bill removes several reporting forms, simplifies company deregistration and eases 14‑day VAT payment on cars bought in other EU states, its most consequential provision expands the solidarity tax mechanism. Starting 1 January 2027, a buyer of services such as accounting, IT, advertising, consulting, hosting, market research, recruitment or architectural work will be jointly liable for the supplier’s unpaid VAT. Liability will be limited to the portion of VAT attributable to the specific service, and the tax authority must demonstrate that the buyer knew or had reasonable grounds to suspect non‑payment. The amendment is currently pending Senate approval, after which it will become law. The change is expected to affect thousands of contracts signed by small and medium‑sized enterprises across Poland.