Continuing the changes introduced to the VAT Act as of January 1, 2021 as part of the so-called “SLIM VAT” (about which we informed in our newsletter of November 13, 2020) The Ministry of Finance presented further proposals for changes to the regulations. It is assumed that the regulations will introduce a dozen or so new solutions, which, in principle, would enter into force on October 1, 2021, and in part on January 1, 2022. From a number of planned changes, we present below selected ones that may be of significant importance for local government units and their organizational units.
SLIM VAT 2 includes
- Real estate delivery – choice of VAT taxation
- Deduction of input VAT through the correction of past settlements
- Bad debt relief
- Invoice duplicate liquidation
- Issue of invoices prior to performance of the service
- Correction invoices
- Changes to the split payment mechanism
Source Poland
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