European UnionPoland What’s new in VAT? – October 2023 summary 09 November 202374 views1 min read Table of contents 1. Changes in VAT that entered into force in October 2023. 1.1. Reusable packaging – new rules for adjusting the tax base 2. Planned changes 2.1. Changes in JPK due to the introduction of e-invoices 2.2. Exemptions from cash registers in 2024 3. CJEU judgments 3.1. Case C‑146/22: similar drinks may be taxed differently (Polish case) 3.2. Case C‑505/22: shopping incentives do not constitute a separate supply 4. Resolution of the Supreme Administrative Court regarding removal from the VAT register 5. What’s new on the blog? 5.1. New entries 5.2. Free webinar – summary of the third quarter Source Zrozumvat Decision No 1/2023 on Procedure for Conclusion of Service Level Agreement [2023/2472] EU’s 2023 VAT Gap Report: Significant Reduction in Revenue Losses and Improved Compliance
