Legislative proposals are included in a bill that would introduce changes the Polish value added tax (VAT) law that would simplify VAT settlements and amend the “tax-free” travel tax refund system.
As proposed, the “simple local and modern” VAT package would no longer require a formal confirmation that the purchaser received a “correcting invoice” (credit note).
The bill would also:
The bill is subject to parliamentary consideration and, if enacted, would have an effective date of 1 January 2021 (except the tax-free provisions would be effective 1 January 2022).
Read an August 2020 report [PDF 237 KB] prepared by the KPMG member firm in Poland
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