The amendments to the Polish VAT Law are in force as of 1 July 2015 and include several provisions.
The most important in the daily life of every entrepreneur in Poland is the provision allowing the deduction of input VAT on fuel expenditures for passenger cars intended for “mixed” use (for the purposes of VAT-able economic activity and the private use). However, in the case of “mixed” use, only 50% of the input VAT on the purchase of fuel would be deducted.
Further changes aim to extend the domestic reverse charge mechanism in respect of the sales of some products made of steel (e.g. some forms of aluminum, zinc and lead), some forms of gold, mobile phones, smart phones, mobile computers (tablets, notebooks, laptops) and game consoles.
Under the new provisions in respect of electronic devices, only exceeding the limit of PLN 20,000 net within uniform economic transaction will be covered by the reverse charge mechanism. The transactions not exceeding such limit would be treated as standard VAT-able transaction.
Aiming to introduce anti-fraud rules, domestic reverse charge mechanism would be possible only if the customer is in the possession of active Polish VAT number.