SLIM VAT 3 postponed by 3 months
There is a new version of the draft amendment to the provisions of the Value Added Tax Act. It was published on 22 November. The new version of the legislation envisages, among other things, postponing the entry into force of the new regulations from 1 January to 1 April next year.
Recall that the SLIM VAT 3 package envisages changes i.a. in the following areas:
– VAT in international trade;
– wider scope of VAT exemptions;
– prepayment invoices;
– reducing VAT penalties;
– consolidation and harmonisation of binding information;
– introduction of new exchange rate conversion rules for corrective invoices.
The new version of the draft can be found on the pages of the Government Legislation Centre: Projekt (rcl.gov.pl)
If you have any questions about the specific solutions included in this package, we invite you to contact us directly: Andrzej Kapczuk.