Poland's Sejm has approved amendments to VAT regulations, including an increase in the VAT rate on hemp products for smoking from 8% to 23%, while maintaining the lower rate for medical marijuana, and extending the reverse charge mechanism for gas and electricity until December 31, 2026. Additionally, the obligation to integrate cash registers with payment terminals has been postponed until at least the first quarter of 2025, with further clarifications expected.
Changes in VAT rates and integration of cash registers with payment terminals in Poland are in progress.
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
Views:
323
Content accuracy validation date:
31.01.2025
Content accuracy validation time:
08:41h
The Sejm in Poland has passed an amendment to the Act on the Goods and Services Tax, the Act on Excise Duty, and certain other acts, introducing several changes to VAT rates and mechanisms. Of course, the acts need to pass all procedures and finally be adopted.
In summary, the changes are for:
• Reverse Charge mechanism: the validity of the reverse charge mechanism for VAT, including gas emission permits, has been extended.
• Hemp products: The VAT rate on hemp products for smoking or inhaling without combustion has increased from 8% to 23%. However, the rate for "medical marijuana" remains at 8%.
• Zero VAT rate: applies to rescue ships and lifeboats used at sea but not to seagoing ships and boats.
• Medical devices: the 8% VAT rate is maintained for medical devices admitted to trading under the previously applicable Medical Devices Act.
• Hemp products: the basic VAT rate applies to hemp products intended for smoking or vaporization. The 23% rate does not apply to hemp used for medical purposes, which remains at 8%.
• Menstrual cups: the VAT rate on menstrual cups has been reduced from 23% to 5%.
• Fertilizers and plant protection products: The Act clarifies the VAT rate for fertilizers, plant protection products, and feed, setting it at 8%.
• Reverse charge mechanism: the mechanism for gas, electricity, and greenhouse gas emission allowances has been extended until 31 December 2026.
Cash Registers and Payment Terminals Integration:
· The obligation to integrate cash registers with payment terminals has been abolished, according to the proposal. More precisely, the obligation to integrate cash registers with payment terminals has been postponed until the end of 2024. Due to the signals coming from the market about the lack of availability of payment terminals enabling integration with cash registers and the fact that the obligation to report data by settlement agents introduced during the transitional period meets the intended tightening objective, it is justified to abandon this requirement, indicates the Ministry of Finance. Before the obligation is completely abolished, the Act of 6 November 2024 on equalization taxation of component units of international and domestic groups (Journal of Laws, item 1685) maintains the postponement of the obligation to integrate online cash registers with payment terminals in the first quarter of 2025. Until then, we need to wait for further clarification and rules.
Other news from Poland
Poland proposes a delay for parts of the mandatory e-invoicing system—invoices from cash registers?
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance proposes delaying the ban on using cash register invoices and the requirement to include KSeF numbers in payments until the end of 2026, while maintaining the main rollout deadlines for mandatory e-invoicing. Large taxpayers must comply by February 1, 2026, and small businesses by April 1, 2026, with no penalties for KSeF invoicing errors during the transition period.... Read more
The Polish Ministry of Finance proposes new rules for filing declarations during and after tax and customs inspections.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has proposed amendments to the National Revenue Administration Act to ease the filing of tax declarations during and after customs and tax inspections, aiming to reduce administrative burdens and clarify correction procedures. Taxpayers would be allowed to file or correct declarations within set periods after an audit begins or concludes, with reduced penalties and wai... Read more
Deposit system and VAT obligations in Poland
Poland
Author: Nikolina Basić
Starting October 1, 2025, Poland’s updated VAT rules require businesses using deposit-based beverage packaging to adjust the VAT tax base based on the value of packaging deposits not returned by consumers. If packaging is crushed, damaged, or stripped of its deposit logo, it becomes non-returnable, and the business must increase its VAT base accordingly. Read more
Poland's Ministry of Finance confirms that KSeF launches an e-invoicing system starting in 2026.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has confirmed the mandatory rollout of the National e-Invoicing System (KSeF) starting in 2026, with large taxpayers required to adopt it from February 1 and all others from April 1. While the final legislation is now expected in Q2 2025, the government has already opened public consultations and plans to release test environments—API access from September 30, 2025, an... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
The Ministry of Finance of Poland is working on a new version of the application for e-receipts.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Ministry of Finance of Poland is developing an enhanced version of the e-Receipts application, adding features like sharing unique identifiers (KID) among family members and sending receipts via text or email to simplify collection and returns. E-receipts, legally equivalent to paper receipts, offer convenience, quicker customer service, promotional opportunities, environmental benefits, and h... Read more
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more