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European UnionPoland

What’s new in VAT? – October 2023 summary

09 November 2023
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Table of contents 
1. Changes in VAT that entered into force in October 2023.

1.1. Reusable packaging – new rules for adjusting the tax base
2. Planned changes

2.1. Changes in JPK due to the introduction of e-invoices
2.2. Exemptions from cash registers in 2024
3. CJEU judgments

3.1. Case C‑146/22: similar drinks may be taxed differently (Polish case)
3.2. Case C‑505/22: shopping incentives do not constitute a separate supply
4. Resolution of the Supreme Administrative Court regarding removal from the VAT register
5. What’s new on the blog?

5.1. New entries
5.2. Free webinar – summary of the third quarter
Source Zrozumvat

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