VAT group is a new structure which will be introduced in Poland allowing for joint VAT settlement of the affiliates entities. Initially, the regulations regarding VAT group were to enter into force as from 1st July 2022. However, the Polish Ministry of Finance decided to postpone this till the 1st January 2023.
It is recalled that the VAT group can be established by the entities connected financially, organisationally and economically. To create a VAT group, it is necessary to conclude a written agreement on its creation, for the period not shorter than 3 years.
Source Intertax
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