The article discusses the upcoming changes in VAT regulations, particularly those introduced by the SLIM VAT 3 amendment. Some of the changes have already been implemented, while others will come into effect soon.
Companies will also experience some changes, such as a one-year postponement of the requirement to send uniform control files in the field of accounting books. The turnover limit for small taxpayers in VAT will increase from EUR 1.2 million to EUR 2 million gross, and the requirement for an invoice for VAT deduction for intra-Community acquisition of goods will be eliminated.
Another notable change introduced by SLIM VAT 3 is the implementation of a receipt hub, which will allow for wider use of e-receipts. Sellers will scan the barcode in a customer’s application, and the receipt will be sent to the distribution system for the customer to download using a designated application.
Source: podatki.gazetaprawna.pl
