Starting from July 1, 2023, the provisions of the SLIM VAT 3 package will be implemented. The important changes include an increase in the threshold for a small taxpayer, options for cash accounting or quarterly settlements, determination of exchange rates for adjustments, changes in WDT, deducting VAT at WNT, new rules for VAT deduction proportions, liberalization of conditions for VAT refund, changes in VAT sanctions, invoice receipts, changes in cash registers, and the introduction of Receipt HUB. These changes aim to simplify and improve the VAT system in Poland.
Source: zrozumvat.pl
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