Slim VAT 2 – new simplifications in Polish VAT published in Journal of Laws

There has been published in the Journal of Laws amendment to the Polish VAT Act – so called “Slim VAT 2”. The amendment has been published on 6th September in the Journal of Laws, item 1626.

The most important amendments relate to:

  • resignation from reporting output VAT within 3 months as a condition for deduction of input VAT in the same settlement period as declared output VAT. The change relate to reporting the reverse charge on import of services, the supply of goods for which the buyer is the taxpayer, and the intra-Community acquisition of goods. This change implements the judgment of the Court of Justice of the European Union in case C-895/19.
  • Enabling the taxpayer applying the postponed accounting to import via correction of the VAT return if the taxpayer did not settle VAT in the correct amount in the original/initial return.
  • Implementing the obligation to pay via “split payment” for parts and accessories for computers and other automatic data processing machines. The change rates to item 60 of Annex 15 to VAT Act.
  • Extension of the number of reporting periods in which the taxpayer will be able to make a deduction of input VAT by correcting the declaration (in case of the monthly filing in the month in which the right to deduct input VAT arose or in one the next three months and in the case of the quarterly filing in the quarter in which the right to deduct arose or in one of the next two quarters).
  • Simplification of the conditions for applying the bad debt relief.
  • Admitting the possibility of submitting a consistent declaration of the supplier and the buyer on the choice of taxation of the supply the real estate taxation in a notarial deed.

The new regulations comes into force as a rule on 1 October 2021, but the changes from points 1 and 2 came into force on 7 September 2021

The full text of new regulations is available here.

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The alert presents the issues that we believe may be of interest to you. The information in the alert is of a general nature and it does not cover all changes resulting from the amendment of the VAT law. Before making any decision or action, as well as in case of any questions or concerns, please contact one of our tax advisors on +48222503100 (

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