Poland Expands VAT Reverse Charge for Several Goods

Poland has expanded the application of the reverse charge mechanism for value added tax (VAT) for a number of goods, including:

• Unprocessed semi-finished non-ferrous metal products;
• Certain gold products;
• Steel products; and
• Several electronic products including mobile phones, tablets, portable computers and notebooks.

Under the reverse charge mechanism, the purchaser of goods or services is required to withhold and remit the VAT due on the supply. The addition of the above listed products…