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VAT, excise and payment transaction control changes

The act introduces changes to VAT (including fertilizers, plant protection products, feed, and menstrual cups), new rules for excise duty refunds and exemptions for passenger cars used for test drives and research, and obliges settlement agents to provide the Head of the National Revenue Administration (KAS) with information on payment transactions.
Key points
Fertilizers, feed, and plant protection products: adding these goods to Annex 3 of the VAT Act (reduced rate).
Menstrual cups: adding to Annex 10 of the VAT Act (reduced rate).
Passenger cars for test drives: new rules for excise duty refunds upon export/intra-Community supply and excise duty exemption for vehicles intended for scientific research or development work.
Transaction information: settlement agents are required to provide the Head of KAS with monthly information on payment transactions of merchants using a terminal, software, or system.
Penalties for agents: an administrative fine of up to PLN 700,000 for failure to comply with the information reporting obligation or for providing incorrect data.
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95%
VOTING RESULTS
2025-01-24
For 420
Against 1
Abstain 21
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku od towarów i usług, ustawy o podatku akcyzowym oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 896
Process start date: 2024-12-10
Voting date: 2025-01-24
Voting no: 21