The VAT Committee of the European Commission has published information on consultations on the introduction by Poland of the so-called VAT groups. The VAT Directive provides that a Member State may recognize as a single taxable person several legally independent entities, but closely related financially, economically and organizationally. Currently, VAT groups operate in 18 EU countries, but Poland has so far not offered taxpayers the possibility of joint accounting.
Source Deloitte
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