Publications

Business Court of Justice of the European Union Law Regulations Simplified VAT Compliance

SLIM VAT 3: Individualized VAT Penalty Instead of a Fixed Rate

Since June 6, 2023, new regulations introduced under the SLIM VAT 3 package have come into force, which, among other things, implement the judgment of the Court of Justice of the European Union (CJEU) in Case C-935/19 (Grupa Warzywna sp. z o.o.). The CJEU ruled that the provisions of the Polish VAT Act were not…

Business Law Regulations Simplified VAT Compliance

Slim VAT 3 – Changes in VAT Regulations Effective from July 1, 2023

On July 1, 2023, the third edition of the VAT package reform, known as Slim VAT (Simple Local And Modern VAT), came into effect. The introduced regulations primarily aim to simplify the process of VAT settlement for taxpayers. The most significant changes have been made to the VAT Act. Below are the key changes: Increase…

Business Law Regulations Simplified VAT Compliance Tax advisory

SLIM VAT 3 – changes in VAT settlement coming soon

On January 24, 2023, the Council of Ministers adopted a draft amendment to the VAT Act and certain other acts concerning a new package of solutions for VAT settlement, known as the SLIM VAT 3 package.