Poland will implement a temporary reverse charge on certain energy supplies and greenhouse emission allowances from April 1, 2023, until February 28, 2025. The reverse charge will apply to domestic supplies of gas within the gas system, electricity in the power system, and the transfer of greenhouse gas emission allowances. Other EU countries also apply the reverse charge mechanism on these supplies. This is allowed under article 199a of the EU VAT Directive until December 31, 2026.
Source Marosa
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