From January 1st 2012, the Polish intrastat thresholds in increased from 1.00.000 PLN to 1.100.000 PLN for arrivals and dispatches.

From 1st January 2012 the VAT rates on the following goods and services have been changed:
• the VAT rate on the supply, intra-community supply and import of some medical products (i.e., in-vitro and implant devises) will increase from 8% to 23%;
• the VAT rate on the supply, intra-community supply and import of clothing and clothing accessories for infants and children’s footwear will increase from 8% to 23%;
• the supply of services connected with the conservation and restoration of historical monuments will become 23% (previously exempt);
• the supply of certain services delivered by public institutions will be subject to VAT at 23% (previously exempt).