VAT Anti-Fraud Measures (Poland)

From the 1st January, 2017 Poland introduced a range of anti-VAT fraud measures, these include:

• No longer are VAT registrations automatically granted as part of a business’ incorporation process
• VAT registration threshold has been increased
• Agents who register businesses for VAT may be held jointly liable for VAT (this will be limited to PLN 500,000.00) for up to 6 months after registration
• There will be increased penalties for the issuance of blank invoices
• The domestic reverse charge has been extended to gold and silver, and construction services
• Joint liability has been extended to buyers of key chemicals and computer memory drives.