Public Finance Committee passes amendments to tax law, including VAT (SLIM3)

The Public Finance Committee on 23 March 2023 approved proposed amendments to the value added tax (VAT) law (commonly referred to as the Slim VAT 3 package) and certain other laws.

The amendments passed by the committee:

• Change when submitting income tax SAF-T [JPK] files becomes mandatory (the obligation to submit JPK CIT files is effective on 31 December 2025 and to submit JPK PIT files is 31 December 2026)
• …

The amendments related to individual (personal) income tax and lease revenue are expected to become effective on 1 January 2024.

Source KPMG