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VAT regulations · 2 min read
Act on goods and services tax (amendment from 2027-01-01): amending the Act on goods and services tax and the Act on the rules of registration and identification of taxpayers and remitters
Effective from 1 January 2027
In short
From 1 January 2027, the Act of 4 September 2026 amending the VAT Act and the Act on the rules of registration and identification of taxpayers and remitters will apply.
In plain language: what it means
The Act of 4 September 2026 (Journal of Laws 2026, item 1270) amends the provisions on goods and services tax and the provisions on the registration and identification of taxpayers and remitters. The changes enter into force on 1 January 2027.
The available data does not include a detailed description of exactly which rules are changing. Before 2027, it is therefore worth checking the full text of the act at the source or consulting a tax adviser or your accountant.
If a change concerns values used in the program, such as rates, thresholds or deadlines, Zaksio applies them in calculations from the date of entry into force, that is, from 1 January 2027.
Who it affects
Primarily VAT taxpayers and people who keep VAT records and settle this tax. The exact scope depends on the content of the act.
What to do in your company
- Open the act in Journal of Laws 2026, item 1270 and check which provisions apply to your business.
- Note 1 January 2027 as the date from which the changes apply.
- Before the new year, discuss the changes with your accountant or tax adviser.
- After the changes enter into force, check that your documents and VAT settlements comply with the new rules.
See also
Frequently asked questions
When do the changes apply?
The changes enter into force on 1 January 2027.
Which legal acts does this act amend?
The Act on goods and services tax and the Act on the rules of registration and identification of taxpayers and remitters.
Where can I find the full text of the changes?
In the Journal of Laws of 2026, item 1270.
Will the program take the changes into account in calculations?
If a change concerns values used in the program, such as rates, thresholds or deadlines, Zaksio applies them from the date of entry into force.
This is information, not legal advice. In disputed or unclear matters, consult an accountant or a tax adviser.
Source: Dz.U. 2026 poz. 1270 (ELI)
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