Poland Summary of recent indirect tax developments (SLIM3, DAC7, Meaning of “first occupation”) 18 August 202281 views1 min read Draft bill implementing Slim VAT 3 package New supplementary obligations imposed on payment service providers Meaning of “first occupation” for VAT purposes Source KPMG DAC7 Exemption Real Estate/Immovable Property Council Implementing Decisions allowing Member States to implement Mandatory B2B E-Invoicing/Real Time Reporting (Status Aug 2022) Amendment to the Tax Code – securing the liabilities of the VAT group
