The President signed the amendment to the VAT Act

Mandatory electronic invoicing and electronic data reporting

A significant part of the amendment concerns the introduction of new obligations regarding the issuance and receipt of invoices in a prescribed electronic format and the electronic reporting of invoice data from January 1, 2027, and from July 1, 2030. For further details, please refer to a separate summary.

Other changes

The amendment to the VAT Act will also bring, among others, the following changes:

• From 2026, the tax office will be able, ex officio, to register two or more formally independent taxable persons as a group – a single VAT payer. This can be done for entities whose formal independence serves to circumvent VAT payment or to gain advantages from not accounting for VAT within their business activities.

• From 2026, the determination of the period for which compensation is calculated for retaining VAT excessive deductions during a tax audit will be specified – the period will not include the time during which the tax office could not return the excessive deduction because the taxpayer did not notify the financial administration of their business bank account.

• The amendment brings precisions in connection with changes to the application of reduced VAT rates from 2026.

• From 2027, the application of a special method for payment of VAT to the tax authorities is to be extended so that, for selected transactions where there is a reasonable suspicion that the supplier will not pay the VAT, the tax authorities may impose an obligation on the recipient to pay the VAT from the invoice directly to the tax office account maintained for the supplier.

• Taxpayers will have to tolerate the non-refund of excessive deductions during the period in which a preliminary measure has been imposed, in cases where there are reasonable concerns that an outstanding, unassessed tax will not be paid on its due date or will be uncollectible (effective from 2027).

• From July 1, 2030, a new material condition for the right to deduct VAT will be introduced – the disposition of an electronic invoice.

• In connection with shortening of the deadline for issuing an electronic invoice from July 1, 2030, the moment of VAT liability arising for cross-border supply of goods to another EU Member State and cross-border acquisition of goods from another EU Member State will be adjusted to the 10th day from the date of delivery of the goods, or the 10th day from the date of acquisition of the goods, respectively.

• Provisions concerning triangular trade will be specified in connection with the introduction of new electronic invoicing rules from July 1, 2030.

We remind you that, in connection with the introduction of mandatory electronic invoicing, there are also legislative and technical changes to the Accounting Act. In order to increase the efficiency of tax administration, amendments and adjustments to the Tax Code are proposed. Changes will also affect the Act on Guaranteed Electronic Invoicing and the Public Procurement Act.