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What’s new in VAT? – Summary of June 2023

Table of contents
1. Entry into force of the SLIM VAT package 3
2. National e-invoice system – the Sejm passed regulations
2.1. New version of e-invoice
2.2. KSeF press meeting
3. However, the transfer payment limit will not be reduced (from PLN 15,000 to PLN 8,000)
4. Announcement on maintaining reduced VAT rates for food products
5. Maintaining the 0% rate for gratuitous services provided for purposes related to helping victims of the effects of hostilities on the territory of Ukraine
6. Judgments
6.1. Judgment of the Supreme Administrative Court on the consumption of goods for services performed in another EU country
6.2. Judgment C‑108/22: the resale of the accommodation service is subject to the margin procedure
6.3. Judgment C‑232/22: fixed establishment
7. What’s new on the blog?
7.1. New entries
7.2. Training – SLIM VAT package 3

Source: zrozumvat.pl

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