The Act introducing a unified register of VAT taxpayers received the final wording (passed through the Senate without amendments) and is currently awaiting the signature of the President of the Republic of Poland. Let us therefore look at the solutions that it introduces, the requirements it imposes on taxpayers obliged to exercise due diligence and the sanctions that it provides not only for VAT. The changes have an impact not only on VAT but – as it may turn out: primarily – on income tax.
Source MDDP
