Poland What’s new in VAT? – summary of December 2022 05 January 2023108 views1 min read 1. Changes in VAT that have entered into force 1.1. Limitation of the anti-inflation shield 1.2. Changes in JPK 1.3. Extending the possibility of selling fiscal cash registers with electronic copy recording for special purposes 1.4. Amendment of the regulation on the NSF 2. Planned changes 2.1. Obligation to use e-invoices 2.2. Consultation of the logical structure of a VAT group member 2.3. VAT in the Digital Age – changes in EU law 3. Judgments of the CJEU 3.1. Missing invoices may have serious consequences in the trilateral simplified procedure 3.2. Tax adjustment is also possible for consumer sales 4. What’s new on the blog? 4.1. New entries Source zrozumvat.pl Temporarily reduced VAT rates on electricity, gas, etc will no longer be extended in 2023 What will change in the VAT Act in 2023 for LGUs?