According to the regulations of the “Polish Deal”, VAT groups could be established as early as July this year. However, the Ministry of Finance proposed to postpone the date of entry into force of the provisions relating to VAT Groups to January 1, 2023. Moreover, the Ministry of Finance also proposed a change in the field of records to be kept by members of the VAT Group. These changes were introduced in the Act on the Automation of Certain Matters Handling by the National Revenue Administration, which is currently in the Senate (print no. 701). During the meeting on May 17, 2022, the Senate Legislative Office raised constitutional reservations about the procedure for introducing the above-mentioned regulations. Therefore, the Senators refrained from taking a decision to amend the provisions on VAT Groups until the government presents its position at the plenary session of the Senate.
Source MDDP
