Poland: Amendments to simplify and accelerate VAT settlements, including “Slim 3 VAT package”
New provisions are to become effective on 1 July 2023, but many have a separate effective date
Slim 3 VAT package
A number of amendments to the value added tax (VAT) law and certain other laws (containing the “slim VAT 3 package”) was published in the Journal of Laws on 5 June 2023.
The amendments are designed to further simplify and accelerate VAT settlements, thus improving companies’ liquidity, and to reduce formalities for businesses in international trade. In principle, new provisions are to become effective on 1 July 2023, but many have a separate effective date.
Read a June 2023 report prepared by the KPMG member firm in Poland
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