Changes in VAT included in the so-called SLIM VAT 3 are to (in accordance with the draft of this amendment of August 4 this year) enter into force – as a rule – from January 1, 2023. However, this draft has still not been submitted to the Sejm. In the report on public consultations on this draft, published on November 4, 2022, the Ministry of Finance announced that it would introduce certain changes to the draft.
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