As stated in the announcement, the Slim VAT 3 (Simple Local And Modern VAT) package will improve the financial liquidity of companies, including by increasing the sales limit of a small taxpayer from EUR 1.2 to 2 million.
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“Simplifications will be introduced related to reporting settlements regarding invoicing. This applies, among others, to adapting the conditions for issuing invoices to e-receipts” – it was announced in the release.
Source: gazetaprawna.pl