As a result of the amendment to the VAT Act, on June 6, 2023, the provisions on the rules for determining the additional tax liability in VAT entered into force. Previously, it was set “rigidly” in the amount of 30%, 20%, 15% or 100%, while now it is set in the amount of up to 30%, up to 20% or up to 15%. The tax authority, currently defining the sanction, will determine its amount in an individualized manner, taking into account the specific circumstances of a given case.
Source: pit.pl
