VAT, Excise Changes, and Payment Reporting by Settlement Agents
The draft law proposes lowering the VAT rate on menstrual cups to 5% and maintaining the 8% rate on selected agricultural products. A key change is the obligation for settlement agents to report payment transaction data monthly to the Head of KAS, replacing the requirement to integrate cash registers with terminals. Excise tax exemptions for test cars in R&D activities have also been introduced.
Key points
Reduction of VAT on menstrual cups (to 5%) and maintenance of the 8% rate on specific fertilizers, plant protection products, and feed.
Settlement agents will be required to submit monthly information on merchants' payment transactions to the Head of KAS.
Banks acting as settlement agents will have to share bank secrecy information with KAS to the extent necessary for reporting.
Financial penalties of up to PLN 700,000 introduced for settlement agents for failing to comply with data reporting obligations.
The reverse charge mechanism for VAT on gas, electricity, and emission allowances has been extended until December 31, 2026.
Excise tax exemption introduced for passenger cars with professional registration used for test drives in R&D work.
95%
VOTING RESULTS
2025-01-24
For
420
Against
1
Abstain
21
Status:
Enacted
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