Poland: Updated “SLIM VAT 3 package”; suspension of duty on imported alcohol intended for production of medicines upheld
A bill amending the Value Added Tax (VAT) Act and certain other acts
A bill amending the Value Added Tax (VAT) Act and certain other acts
A bill amending the Value Added Tax (VAT) Act and certain other acts (commonly referred to as the “SLIM VAT 3 package”) was published (on 22 November 2022) on the government‘s website.
SLIM VAT 3 provides for further simplification of VAT settlements. Compared to the previous version, the bill:
- Postpones the date of entry into force of the new provisions (to 1 April 2023, instead of 1 January 2023)
- Makes changes to interim regulations
- Brings a number of editorial changes
In addition, the Court of Justice of the European Union (CJEU) on 24 November 2022 held (case file C 166/21) that the Polish law suspending the duty on imported alcohol intended for the production of medicine was valid and did not violate the EU principle of proportionality.
Read a November 2022 report prepared by the KPMG member firm in Poland
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