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VAT regulations · 1 min read
Act on Goods and Services Tax (amendment from 2026-11-18): Act amending the Act on Goods and Services Tax
Effective from 18 November 2026
In short
The Act of 8 October 2026 amends the VAT Act. The amendment enters into force on 18 November 2026 (Journal of Laws 2026, item 1446).
In plain language: what it means
An act amending the Act on Goods and Services Tax has been published. The changes will apply from 18 November 2026. The source is Journal of Laws 2026, item 1446.
The entry data does not describe in detail which provisions are being changed. Therefore, before that date, it is worth checking the full text of the amending act and assessing whether it affects your sales, invoices or VAT returns.
If the amendment covers values used in accounting software, such as rates, thresholds or deadlines, they should be applied in calculations from the date of entry into force, that is, from 18 November 2026.
Who it affects
VAT taxpayers and accounting firms that handle VAT settlements and issue invoices. The scope of the changes must be checked in the text of the amending act.
What to do in your company
- Open the Act of 8 October 2026 (Journal of Laws 2026, item 1446) and check which provisions are being changed.
- Note 18 November 2026 as the date from which the new rules start to apply.
- Assess whether the amendment affects your invoices, rates or VAT returns.
- If in doubt, consult a tax adviser or your accountant.
Frequently asked questions
When does the amendment to the VAT Act take effect?
The amendment enters into force on 18 November 2026.
Where was the amending act published?
In the Journal of Laws 2026, item 1446. It is the Act of 8 October 2026.
Is it known what exactly is changing?
The entry data does not specify this. The details must be checked in the text of the amending act.
Will the software take the changed values into account?
If the amendment concerns rates, thresholds or deadlines used in the software, they are applied in calculations from the date of entry into force.
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