As of January 1, 2023, only 21 VAT groups were registered, consisting of a total of 70 entities, according to data from the Ministry of Finance. Experts admit that this is very little. Even though the possibility of creating groups was supposed to simplify settlements and improve financial liquidity, entrepreneurs are discouraged by complicated regulations and the risk of disputes. VAT groups will not solve the problems of local governments, which have so far – due to unfavorable interpretations – established only four of them.
Source Prawo.pl
