Poland implements VAT regulatory updates and reforms

Poland is implementing significant updates to VAT regulations. A law passed by the Sejm on July 17, 2026, outlines changes scheduled to take effect on October 1, 2026, with further solutions following in 2027. These updates aim to simplify certain obligations, such as eliminating the requirement for separate inventory reports in specific cases and limiting certain data in JPK_VAT files.

However, the reforms also introduce stricter technical and security measures. These include changes to VAT registration, import procedures, the deposit system, and the split payment mechanism. Businesses are advised to increase their scrutiny of contractors, as the split payment method will no longer provide full protection against joint liability in cases involving non-existent entities, inaccurate documentation, or services that were never actually performed.

Additionally, the concept of VAT Groups remains an option for financially and organizationally linked companies to settle taxes collectively using a single NIP and unified JPK_VAT declarations. While offering benefits like improved liquidity and simplified internal transactions, VAT Groups remain a niche solution in Poland, with only about 50 groups currently active.