The Polish Ministry of Finance is planning to introduce the so-called Reverse VAT for Mobile phones as well as the joint liability in the case of unregulated goods like laptops or tablets.

The changes, which aims to combat crime associated with VAT frauds, included in the guideline draft to amend the VAT laws expands, complement and clarifies rules VAT charge back and shared liability. These changes will, among other things, describe the obligation to pay VAT to the tax authorities will fall on the buyer, not the seller of the goods.

The Finance Ministry believes that the change will provide greater effectiveness for VAT tax collection. Currently, the mechanism is applied for greenhouse gas emissions, scrap metal, some recyclable materials, certain steel products and semi-finished products and copper. In connection with the fraud in the settlement of VAT, The <inistery of Finance, believes it is necessary to extend this mechanism for other consumer electronics goods.
 

Reverse VAT will apply for Mobile Phones. Mechanism of Reverse VAT will not be used if the daily sales does not exceed the value of 20 thousand Polish Zsloty (excluding tax). Additionally, The Ministery of Finance to ensure greater effectiveness of this instrument will create a list of companies that comply with number of Best Practises and backgrounds check ups.

On the other hand, and applicable for Consoles, Tablets and Laptops, the shared liability of Companies will swap the responsability to pay the VAT tax to the buyer.