The next, third, package of changes and simplifications in VAT was to enter into force in January 2023. However, the new regulations will come into force a quarter later. The legislator did not have time to prepare the amendment. There will be a lot of simplifications, although, as experts emphasize, there should be more of them – especially since in the second version of the project some of the changes have disappeared. It’s about, among others of issuing advance and final invoices.
Source prawo.pl
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