The most important benefit for taxpayers is the implementation of the principle of VAT neutrality. The intra-group turnover is not subject to VAT, which means that invoices are not issued, there is also no need to verify the contractor in the list of VAT taxpayers (the so-called white list) and the possible use of the split payment mechanism – says Bartłomiej Kołodziej, deputy director of the Department of Tax on Goods and Services at Ministry of Finance.
Source Prawo.pl
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