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Report: VAT - do amendments have to be changed?

What do entrepreneurs think about draft amendments to the VAT Act?


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The draft amendments to the VAT Act planned for 2013 can have a strong impact on some Polish entrepreneurs and VAT payers. The planned amendments have given rise to many controversial opinions from entrepreneurs and tax experts. In order to campaign for better regulation, the Rzeczpospolita daily newspaper and Deloitte have joined the debate by jointly organising the initiative “How to Change VAT?”.

We hereby present our report based on a survey that is the result of the initiative. The purpose of the survey was to gather the opinions of Polish entrepreneurs on the amendments to the VAT Act anticipated in 2013.

Report on the survey on changes to VAT

The overall negative opinion of entrepreneurs about the anticipated amendments to the VAT Act is the result of their fear of revolutionary changes in the rules determining the moment when the tax obligation arises.

The survey report contains a detailed assessment of the anticipated amendments to the VAT Act in the following areas:

  • Anticipated changes to how the moment when the tax obligation arises is determined
  • Settlement of correcting invoices
  • Deduction of input VAT
  • Issuing of marketing materials
  • Addition of VAT by foreign sellers to goods that are found in Poland
  • Length of vacatio legis

The results of our survey have been presented in the form of charts accompanied by descriptions provided by Deloitte experts.

We hope that our report will be a useful source of information and will provide you with a better focus on some issues in respect of the anticipated amendments to the VAT Act and as a consequence, it will allow you to get ready for the amendments.

We would like to thank all the respondents to the survey – your opinions and comments are a useful source of information about the Polish entrepreneurs’ views on the anticipated changes to VAT.

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