The Polish Senate has recently approved various VAT amendments. The main amendments include:
- The extension of the reverse charge mechanism with respect to gas, electricity, and services related to the transfer of greenhouse gas emission allowances;
- The extension of the reduced VAT rate of 8% for specified goods used in agricultural production;
- The introduction of a VAT zero-rate for rescue vessels and lifeboats that are used at sea and are not seagoing ships and boats; and
- A reduction in the…