Poland What’s new in VAT? – summary of March 2023 12 April 2023101 views1 min read 1. March 2023 news 1.1. New draft regarding the obligation to use e-invoices 1.2. SLIM VAT package 3 1.3. Implementation of the VAT warehouse institution 2. Regulations applicable from April 2023 2.1. Temporary introduction of the reverse charge from April 1, 2023. 3. Two judgments of the CJEU in Polish cases 3.1. Case C-612/21 3.2. Case C-616/21 4. What’s new on the blog? 4.1. New entries Source Zrozumvat E-invoicing ECJ (European Court of Justice) / General Court Reverse charge on the supply of gas, electricity and CO2 emission allowances sold on exchanges Transactions concerning gas, energy and CO2 emission allowances from April with VAT reverse charge