The Act of 26 May 2023 amending the Value Added Tax Act and certain other acts, the so-called SLIM VAT 3 package, was published in the Journal of Laws on 5 June 2023. Most of the new provisions will come into force on 1 July 2023.
The Act introduces changes mainly in the area of VAT settlements including:
The amendment also introduces changes to other acts such as, among others, the Inheritance and Donation Tax Act, the Excise Duty Act, the Personal Income Tax Act, the Corporate Income Tax Act, the Tax Ordinance Act, the National Fiscal Administration Act.
The changes provided for under the SLIM VAT 3 package also include: