- The amendment to the VAT Act and other laws will take effect on January 1, 2025, with Article 8 starting the day after its announcement.
- The law aims to allow VAT exemptions for taxpayers based in other EU member states, contingent on those states implementing special procedures for small businesses.
- Changes also implement Directive 2022/542, refining rules for determining the place of service provision, particularly for cultural, artistic, sports, educational, and entertainment services.
- For services provided to non-taxable entities, the place of service is where the activity is performed, or where the non-taxable entity is located if the service is virtual.
- A draft proposal for changes to KSeF was published on November 5, 2024, aimed at simplifying the implementation and use of the system.
Source: mddp.pl
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Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
