What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 2677.

When did the legislative process begin?

The process officially started on 2026-06-11.

What is the specific legal status?

The current status is Passed House.

Where can I read the full text of this legislation?

The full official text is available at: https://api.sejm.gov.pl/sejm/term10/processes/2677/attachment/2677_u3.pdf

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-07-19.

What is the latest detailed status?

The latest detailed status is: III czytanie na posiedzeniu Sejmu | uchwalono

Analysis and Potential Impact of PROJEKT USTAWY 2677

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

VAT Changes: Simpler Business Closure, TAX FREE e-Clearance, and New Cash Register Rules

Q: What are the main provisions?

Key points include: No more VAT-Z form: When closing a business in CEIDG or KRS, you no longer need to submit a separate form to deregister from VAT – the tax office will do it automatically. Easier car imports from the EU: The obligation to pay VAT within 14 days of importing a vehicle from another EU country is eliminated for regular taxpayers, who will now settle it in their standard tax return. Faster VAT refunds for tourists (TAX FREE): Self-service e-clearance terminals will be introduced at major Polish airports, speeding up VAT refunds for travelers from outside the EU. Fines for old cash registers: A PLN 300 fine is introduced for failing to apply for cash register deregistration after closing a business. Replacing memory in older electronic-copy registers is also banned, pushing the transition to online registers. Joint farms: Spouses running a farm together can now register as separate, independent VAT taxpayers. Greater liability for contractors: Joint and several liability is extended to certain intangible services (e.g., accounting, consulting, advertising). Split payment will no longer protect the buyer if they knew about a fraud or a fake invoice. Checking VAT status retroactively: Businesses can check a partner's VAT status on the 'white list' for any day up to 5 years back, making it easier to verify business partners. Deposit system: It is clarified that for unreturned bottles or cans, the VAT on the deposit will be calculated using the rate applicable to the beverage on the last day of the year.

The new regulations simplify tax settlements by automatically deregistering closed businesses from VAT and eliminating the quick VAT payment requirement when importing cars from the EU. At the same time, the tax system is tightened with fines for failing to deregister cash registers and broader liability for dishonest contractors. Travelers will benefit from faster TAX FREE e-clearance at airports.

Key points

No more VAT-Z form: When closing a business in CEIDG or KRS, you no longer need to submit a separate form to deregister from VAT – the tax office will do it automatically.

Easier car imports from the EU: The obligation to pay VAT within 14 days of importing a vehicle from another EU country is eliminated for regular taxpayers, who will now settle it in their standard tax return.

Faster VAT refunds for tourists (TAX FREE): Self-service e-clearance terminals will be introduced at major Polish airports, speeding up VAT refunds for travelers from outside the EU.

Fines for old cash registers: A PLN 300 fine is introduced for failing to apply for cash register deregistration after closing a business. Replacing memory in older electronic-copy registers is also banned, pushing the transition to online registers.

Joint farms: Spouses running a farm together can now register as separate, independent VAT taxpayers.

Greater liability for contractors: Joint and several liability is extended to certain intangible services (e.g., accounting, consulting, advertising). Split payment will no longer protect the buyer if they knew about a fraud or a fake invoice.

Checking VAT status retroactively: Businesses can check a partner's VAT status on the 'white list' for any day up to 5 years back, making it easier to verify business partners.

Deposit system: It is clarified that for unreturned bottles or cans, the VAT on the deposit will be calculated using the rate applicable to the beverage on the last day of the year.

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Placed on Calendar

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Status:

Passed House

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Additional Information

Rządowy projekt ustawy o zmianie ustawy o podatku od towarów i usług oraz ustawy o zasadach ewidencji i identyfikacji podatników i płatników.

Print number: PROJEKT USTAWY 2677

Process start date: 2026-06-11

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

Summarized by: gemini-3.5-flash

Source data: api.sejm.gov.pl

AI work logs for this document launch