Poland’s Ministry of Finance has announced the launch of a public consultation on draft guidelines for the new VAT group regime that was introduced as part of the “Polish Deal” tax reform. The deadline for comments is 29 July 2022. The guidelines cover the criteria for establishing and entering into a VAT group, the VAT group representative requirements, settlements within a VAT group, treatment of a VAT group as the VAT taxpayer for cross-border transactions, reporting requirements, and other matters. The Ministry release on the consultation also confirms that the regulations for the VAT group regime will apply from 1 January 2023.
Source Orbitax
