According to the assumptions, the draft Amendment will include a broad package of modifications, covering:

• amendment to Article 96b of the VAT Act, allowing verification in the register (the “white list”) of a taxpayer’s status on a specific past date (up to 5 years back);
• registration of each spouse as a separate VAT taxpayer, provided that each independently conducts agricultural activity, even where a joint marital property regime applies (implementing the conclusions of the CJEU judgment in case C-697/20);
• implementation of the guidance from the CJEU judgment in case C-114/22, according to which, in order to deny a taxpayer the right to deduct input VAT due to the fictitious nature of a transaction documented by an invoice, the tax authority must demonstrate that the transaction was fictitious under the EU law, and if it was actually carried out - that it resulted from fraud or abuse of law;

extension of the mechanism of joint and several liability of the purchaser for the seller’s tax arrears in cases of:

I. transactions where the taxpayer knew that an invoice paid under the split payment mechanism was issued by a non-existent entity, confirmed a transaction that did not take place, or reported amounts inconsistent with reality,

II. arrears related to services listed in Annex No. 15 to the VAT Act with a value not exceeding PLN 15,000, as well as certain intangible services;

• introduction of the so-called VAT warehouse, which will simplify VAT settlement and collection for entities engaged in international trade in goods (allowing the application of the 0% VAT rate to supplies of goods to VAT warehouses);
• changes in VAT registration and deregistration.