Liability for third-party VAT will cover services
By the Act of 4 September 2026 amending the Act on Value Added Tax and the Act on the principles of recording and identifying taxpayers and payers (Journal of Laws of 2026, item 1270), the legislator restructured the institution of joint and several liability of the purchaser regulated in Article 105a of the VAT Act. The change, introduced by Article 1 item 22 of the amendment, enters into force on 1 January 2027 (Article 9 of the amendment).
Until now, this instrument has been associated with trade in sensitive goods such as fuels, steel products, and electronics. Starting next year, it will also cover services purchased by almost every business: IT, accounting, consulting, advertising, and employment. In practice, this means that contractor tax risk is no longer a problem limited to industries particularly vulnerable to VAT fraud.
New subject scope
Under the new wording of Article 105a, Section 1 of the VAT Act, the taxpayer is jointly and severally liable with the contractor for the contractor's tax arrears, in the proportion of the tax attributable to the transaction. This liability applies to the purchase of goods listed in Annex 15 or services listed in the new Annex 16. The condition is that at the time of the transaction, the purchaser knew or had reasonable grounds to believe that the tax would not be paid in full or in part.
Appendix 16 covers twelve service groups. It includes software-related services (PKWiU 62.01 and 62.02.2), hosting (63.11.12), accounting and bookkeeping services (69.20.2), and business and management consulting (70.22). The list also includes architectural and construction consulting (71.11.24), research and development (72), advertising (73.1), market research (73.2), and other professional services (74.90). It concludes with employment services (78) and office administrative services (82).
When the buyer "should have assumed"
The new Article 105a, Section 2 of the VAT Act stipulates that the purchaser had reasonable grounds to believe that the circumstances of the transaction or the terms under which it was concluded deviated from those typically found in the trade in the goods or provision of the services. The legislator provides an example of a situation in which the price was, without economic justification, lower than the market value. The list is open-ended, as indicated by the phrase "in particular.".
Translating this concept into services poses significant challenges. The market value of a ton of steel or a liter of fuel is relatively easy to determine. This is different from implementing an IT system, an advertising campaign, or a consulting service, where the price depends on the scope, team experience, and project risk. The lack of an objective benchmark increases the discretion of tax authorities. Therefore, the buyer should be able to demonstrate why the agreed-upon price and terms of cooperation were economically reasonable.
Exclusions: fraud, split payment and thresholds
The amendment also changes the list of exclusions. Liability does not arise if the supplier's arrears were not related to their involvement in fraudulent tax returns for financial gain. The provision appears to limit the institution to arrears of a fraudulent nature, not those resulting from ordinary payment difficulties on the part of the contractor. However, the act does not specify who must demonstrate this circumstance and how.
Liability is also excluded for the purchase of goods or services paid for using the split payment mechanism. This is particularly important for services listed in Annex 16. Split payment is not mandatory for them. Voluntary use of this mechanism is therefore the simplest way to avoid risk.
Furthermore, the amendment excludes liability for the purchase of services documented by an invoice with a total amount due below PLN 15,000 (gross). The exclusion does not apply if the total value of these services purchased from a single service provider in a given month exceeds PLN 50,000 net of tax. The provision aligns the gross threshold for a single invoice with the monthly net threshold, which requires careful monitoring. It also remains unclear whether "these services" refers to all services from Annex 16 or only services in the same category.
When and how to prepare
Pursuant to Article 3 of the amendment, the new wording of Article 105a applies to services for which the tax liability arose from the date of entry into force of the Act, i.e. from 1 January 2027. Therefore, the decisive factor is the moment of occurrence of the tax liability, determined in accordance with Article 19a of the VAT Act, and not the date of conclusion of the contract or payment.
Before the end of the year, businesses should identify services purchased from contractors that fall within the PKWiU groupings listed in Annex 16. It is advisable to subject these suppliers to a verification procedure, including VAT status and whitelisting. It is also worthwhile to document market-based pricing and consider the voluntary use of a split payment mechanism. In long-term relationships with a single service provider, a monthly threshold of PLN 50,000 net should be monitored. This should be supplemented by contractual clauses containing the contractor's declaration of tax compliance and providing the buyer with a recourse right.
The amendment significantly shifts the burden of securing VAT revenues onto service purchasers. Its practical scope will depend on how tax authorities interpret the "legitimate basis" requirement for services for which there is no clear market reference point.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of October 23, 2026.
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