Polen
Temporary introduction of the reverse charge
Due to the introduction of the split payment mechanism in 2019, Poland has largely not made as much use of the reverse charge to the same extent as its European counterparts. However, Poland is now reversing this trend.
On a temporary basis, the reverse charge will be permitted on the following domestic transactions:
- Supplies of gas;
- Supplies of electricity;
- Provision of services for the transfer of greenhouse gas emissions allowances