- The Ministry of Finance on 29 December 2022 announced the launch of public consultation on the new logical structure of internal records kept by the members of a value added tax (VAT) group (i.e., the JPK_GV(1) structure). The structure enables VAT group members to submit to the tax office, starting from 1 July 2023, records of activities performed within the VAT group for monthly periods by the 25th day of the month following each subsequent month.
- Amendments to the excise duty law and certain other laws were published on 21 December 2022 that (1) extend the temporary exemption of sales of motor fuels from retail tax until 30 June 2023, and (2) postpone the application of the property tax exemption for rail freight terminals until 1 January 2024.
Source KPMG
