As from 1st January 2023 probably new rules of the applying exchange rate for the correction invoices (credit/debit notes) when the original invoice has been issued in foreign currency will come into force. So far, this aspect has not been regulated in the Polish VAT law but the SLIM VAT 3 regulation will sort out this issue and to the Polish VAT Act will be added the art. 31b in which the rules for applying the exchange rates for credit/debit notes will appear.
Source: polishtax.com
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