- SLIM VAT 3
- The draft act prepared by the Ministry of Finance on amending the act on tax on goods and services and some other acts, the so-called SLIM VAT 3 was included in inter-ministerial consultations and public consultations. SLIM VAT 3 is another package of simplifications in the tax on goods and services, which implements many demands submitted to the Ministry of Finance by entrepreneurs. Project consultations will last until August 26, 2022.
- Implementation date will be Jan 1, 2023
- Single use Plastic Tax
- On 26 July 2022, a new draft bill amending the Act on the Entrepreneur Duties to Manage Certain Waste and Product Fee and some other acts, implementing the Directive (EU) 2019/904 of The European Parliament And 0f The Council of 5 June 2019 on the reduction of the impact of certain plastic products on the environment (commonly referred to as the “Single-Use Plastics Directive), with the transposition deadline that expired on 3 July 2021, was published on the Government Legislation Centre’s website. The most important changes compared to the previous version include introduction of a definition of a meal and drink and setting of additional rates for various charges. As per the applicable rules, the act is to enter into force 14 days after its promulgation.
- Mandatory B2B E-Invoicing for entities established in Poland
- Voluntary B2B E-Invoicing since Jan 1, 2022
- Mandatory use of KSEF will most probably be effective January 1, 2024. There are no further details yet on a potential gradual implementation.
- VAT grouping as of January 1, 2023
- Optional for entities estabished in Poland
- Consultation ended July 29, 2022
- VAT Rates
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