The third package of regulations implementing VAT simplifications has just been submitted to two-week pre-consultations. The package introduces, among others simpler invoicing and less paperwork. The funds from the VAT account can be used to pay, among others retail sales tax, tonnage tax or sugar levy. More taxpayers will be able to submit quarterly declarations – informs the Ministry of Finance.
Changes in issuing invoices
Taxpayers will have the choice of documenting the received advance payments with invoices or limited to issuing one settlement invoice covering, in addition to the date of making or completing the delivery of goods or the performance of the service (if such date is specified and differs from the invoice issue date), also the date of receipt of the advance payment (if such date is specified and differs from the invoice issue date).
Source prawo.pl
