SLIM VAT 2 – what awaits us in terms of Intra-EU Acquisitions corrections and import of services

Only a few weeks we waited for the next simplification package in the tax on goods and services – the so-called SLIM VAT 2 , which are to enter into force on October 1 this year. As a reminder, in the first edition, the Ministry of Finance proposed a set of solutions in the field of ” simplifying settlements by taxpayers “, about which we wrote in one of the entries on our blog [ link ].

In response to the “voice of business”, on February 18, 2021, the Ministry of Finance published another edition of the package of changes in the VAT area, the so-called SLIM VAT package 2 . Presented as a set of solutions that fit into the concept of the so-called Simple Local And Modern VAT should by definition facilitate tax settlement by entrepreneurs and at the same time improve the liquidity of companies.

Source MDDP

See also ECJ – C-895/19 (A. (Exercice du droit à déduction)) – Judgment – Timing of exercising right to deduct VAT on intra-community acquisitions of goods

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