Another extension refers to the list of goods in Attachment 11 to the VAT Act – in addition will be subject to tax by the reverse charge mechanism the following: silver, gold and platinum – unwrought or in semi-manufactured forms, or in powder form; silver, clad with gold, processed not further than semi-jewellery and its parts and other jewellery and its parts, of gold of hallmarked below 325 thousandths and silver clad with precious metal -exclusively pieces of jewellery and other parts of gold jewels of the above hallmark and silver, i.e. unfinished or incomplete jewellery and distinct pieces of jewellery, including coated or clad with precious metal; processors, provided that it shall only apply to supplies carried out after exceeding the limit of PLN 20,000 net.
Reverse charge – an amendment of Attachment 11
20 May 2017
