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SLIM VAT 3: Changes to the split payment mechanism

Legislative work is underway on the draft act amending the act on tax on goods and services and certain other acts. so-called The SLIM VAT 3 package is a continuation of the changes introduced over the years 2020-2021 in VAT settlements. As part of the package, starting from April 1, 2023, the split payment mechanism (SPM) will undergo some modifications.

Source Gazeta Prawna

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