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New groups of goods covered by VAT reverse charge mechanism as of 1 July 2015


The amendment of the VAT Act extended, among others, the scope of goods covered by a reverse charge mechanism. As of 1 July 2015, reverse charge will apply to the following goods (PKWiU codes in accordance with the Polish Classification of Goods and Services):

  • ribbed sheets of non-alloy steel (PKWiU,
  • gold unwrought or in semi-manufactured forms, with a fineness of .325 or more, and investment gold within the meaning of Article 121 of the Act,
  • unwrought aluminium (PKWiU,
  • unwrought lead (PKWiU,
  • unwrought zinc (PKWiU,
  • unwrought tin (PKWiU,
  • unwrought nickel (PKWiU,
  • laptops and notebooks, tablets, mobile phones including smartphones, video game consoles and other devices for arcade or gambling games with electronic display (in the case of these goods a reverse charge mechanism will apply if the total value of goods under a commercially uniform transaction, without VAT, is in excess of PLN 20,000).

At the same time, transactions covered by reverse charge will be subject to an additional obligation imposed on sellers to file a domestic trade summary information return. Draft form of domestic trade summary information return and correction of such return filed by sellers (VAT-27) is already available on the website of the Government Legislation Centre (RCL).

The objective of the amendment is, among others, to limit VAT fraud and abuse, especially undue tax recovery and tax evasion, with respect to transactions in goods which are especially susceptible to such fraud, as well as to reinforce already existing measures for fighting the same.

Source: Act of 9 April 2015 amending the Goods and Services Tax Act and the Public Procurement Act (Polish OJ no. 605).