Poland – Tax Ordinance Act & VAT Taxation of Vouchers

The clause against tax evasion in the Polish tax law

On 14 June 2016 in the Journal of Laws of the Republic of Poland was published the Law of 13 May 2016 amending the Tax Ordinance Act and some other laws. This Act introduces so called “clause against tax evasion”.

The clause is an important element of the tax system sealing policy announced by the Polish Government. The main objective of the clause is to prevent the creation and use (legal) activities which lead to avoidance of Polish tax payments or achieve tax benefits. The tax authorities will be entitled to assessment of the tax consequences of transactions without those (legal) activities.

The Act comes into force after 30 days from the date of publication, i.e. on 15 July 2016. The new regulations do not apply to tax benefits acquired before the entry into force of the Act.

VAT taxation of vouchers – VAT Directive

On 27th June, 2016 Council Directive (EU) 2016/1065 was adopted introducing to VAT Directive 2006/112/EC rules on taxation of vouchers.
The new law adopts:

  • definitions of “voucher”, “single-purpose voucher” and “multi-purpose voucher”,
  • rules on taxation of transferring the vouchers, and
  • the method of determination of the base of taxation of the vouchers.

Member States must update their VAT law by 31 December 2018 as the new law will be applicable as of 1st January 2019.


Dorota Baczewska-Golinska
Independent Tax Advisers

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Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.