Poland have introduced reverse charge on exchange traded supplies of gas in the gas system, electricity supplies in the power system and the provision of services in the field of transferring greenhouse gas emission allowances.

The reverse charge mechanism will apply when such wholesale supplies are made directly or through and authorised entity on commodity exchanges, regulated markets and organised trading platforms.

The reverse change will apply from 1st April 2023 until 28th February 2025.

Entities carrying out these activities are obliged to notify the head of their tax office prior to performing their first activity. 

Should you feel the above may impact your business and you would like to discuss the matter in further detail with any of our VAT consultants, please click here