New rules providing for the creation of a VAT group in Poland have again been postponed—this time until 1 January 2023 (for prior coverage, see the articles in the January 2022 and October 2021 issues of Indirect Tax News). The VAT group regime, which is modelled on the EU VAT directive and regulations, originally was intended to apply as from 1 January 2022 and then postponed until 1 July, but implementation is once again delayed.
Source BDO
