Amendment to the VAT Act – changes to joint and several liability

Changes concerning the extension of the purchaser’s joint and several liability

Currently, the purchaser’s joint and several liability under Article 105a of the VAT Act generally applies to the acquisition of specified goods listed in Appendix 15 to the Act. From 1 January 2027, the scope of this liability will also be extended to selected intangible services listed in the new Appendix 16. The new regulations will cover, among others, software-related services, accounting and bookkeeping services, advisory and management services, advertising services, market research, employment-related services, and certain professional and business support services.

Consequently, the purchaser of such services may be held liable, jointly and severally with the service provider, for the provider’s tax arrears corresponding to the VAT attributable to the service acquired by that purchaser. However, liability will not arise automatically merely as a result of acquiring the service. Its application will depend, in particular, on whether the purchaser knew or had reasonable grounds to suspect that the VAT due on the transaction would not be paid to the tax office in whole or in part.

When assessing this condition, consideration may be given to circumstances or terms of a specific transaction that deviate from those ordinarily encountered in commercial dealings. In this respect, the Act refers in particular to a situation where, without economic justification, the price of goods or services is lower than their market value.

With respect to the services listed in the new Appendix 16, the joint and several liability rules will generally apply to invoices where the total amount due is at least PLN 15,000. Liability may also arise in the case of lower-value invoices if the aggregate net value of services covered by Appendix 16 and acquired from the same service provider in a given month exceeds PLN 50,000.

Changes concerning the protection afforded by the split payment mechanism

In its final version, the amendment also retains the principle under which payment made using the split payment mechanism excludes the purchaser’s joint and several liability under Article 105a of the VAT Act.

In connection with the extension of joint and several liability to the services listed in the new Appendix 16, the wording of Article 105a(3)(6) of the VAT Act will be amended accordingly. From 1 January 2027, the exclusion of liability will expressly apply to the acquisition of both goods and services for which the taxpayer has made payment using the split payment mechanism.

It should also be borne in mind that the VAT Act provides for separate restrictions on certain benefits associated with the use of the split payment mechanism in the case of unreliable invoices or transactions carried out under an abuse of law. This applies in particular where the taxpayer knew that the invoice had been issued by a non-existent entity, documented a transaction that had not taken place, stated amounts inconsistent with the actual circumstances, or confirmed a transaction carried out under an abuse of law.

Changes to Appendix 15 and the classification of goods

The amendment also provides for a change in the method used to identify goods covered by Appendix 15 to the VAT Act. For goods, the classification based on the Polish Classification of Goods and Services (PKWiU) will be replaced by the Combined Nomenclature (CN), while services will continue to be classified under PKWiU.

The change is primarily intended to streamline the method of identifying goods subject to the mandatory split payment mechanism. However, due to differences between the classifications, in certain cases it may result in a change in the scope of goods covered by that mechanism.

Other changes

The amendment also introduces a new procedure for a so-called VAT warehouse, applicable to specified categories of goods. In addition, the Act provides for a number of procedural and simplification measures relating, among other matters, to taxpayer registration and settlements connected with imports and intra-Community acquisitions of means of transport.

Some of the changes also align the Polish VAT regulations with the case law of the Court of Justice of the European Union, including in the areas of the right to deduct VAT and the possibility of applying the 0% rate to certain services connected with the import of goods.

As a rule, the Act will enter into force on 1 January 2027, although separate effective dates have been provided for selected regulations. The new rules concerning joint and several liability for the acquisition of services will apply to services for which the tax obligation arises on or after 1 January 2027.

Source: Act of 4 September 2026 amending the Act on tax on goods and services and the Act on the principles of registration and identification of taxpayers and remitters (Journal of Laws of 2026, item 1270)