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.
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Poland
Author: Nikolina Basić
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Fiscal subject related
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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.
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