Feel free to contact us:(+48) 22 113 14 51

SLIM VAT 3 - another simplification in settling value added tax

On January 24, 2023, the Council of Ministers adopted a draft amending the Act on Value Added Tax, as well as other acts, submitted by the Minister of Finance.
Agnieszka Niedzielska
Tax Compliance Manager, Tax Advisor

As assured by the Ministry of Finance, the draft includes solutions which simplify and expedite VAT settlement.

Changes include:

  • Increasing the sale value limit for a small taxpayer from EUR 1.2 million to EUR 2 million.
  • Removing the requirement to have an invoice in case of a deduction of input tax on intra-Community acquisition of goods.
  • Clarification as to the period in which the intra-Community supply of goods should be declared in case of the receipt of documents confirming the transaction entitling the application of the 0% rate after the lapse of 3 months (the moment when the tax obligation arises instead of the moment of delivery).
  • Clarifying the principle of applying the conversion rate for correcting invoices where the invoice was issued in a foreign currency.
  • Introducing the possibility of submitting corrections to declarations outside the OSS and IOSS systems directly to the Łódź Tax Office.
  • Eliminating the obligation of agreeing with the head of the Tax Office in the form of a protocol of proportions to deduct input tax. However, a requirement will be introduced to notify the head of the Tax Office as to the adopted proportion.
  • Increasing the amount from the current PLN 500 to PLN 10,000, allowing the proportion of input tax deduction determined by the taxpayer to be considered as 100%, in a situation where the proportion exceeds 98%.
  • Introducing the possibility of resigning from making the correction if the difference between the preliminary and final proportion does not exceed 2%.
  • Introducing the possibility of abandoning the obligation to print fiscal documents when keeping records of sales using cash registers and introducing a new system for distributing electronic receipts.
  • Simplifying the reporting of invoicing settlements, e.g. adapting the conditions for issuing invoices to the e-receipt.
  • Introducing the additional possibility for "third parties" to free themselves from joint liability.
  • Unification of the provisions on the rules for issuing and using WIS and WIA and the abolition of the fee for the application for the issuance of WIS.
  • Expanding the possibility of disposing of funds accumulated in the VAT account - it will be possible to use them to pay taxes on the extraction of certain minerals, sugar tax, shipbuilding tax, small-bottled alcohol fee, and tonnage tax

The planned changes to the SLIM VAT3 package are set to enter into force on April 1, 2023.

You can read the entire bill here on the Government Legislation Center website.

Skrócony formularz EN
Order online advice

Pursuant to the Personal Data Protection Act of 29 August 1997 (Journal of Laws Dz.U. 2016 item 922, as amended), I consent to receive commercial and marketing information from KR Group sp. z o.o. sp. k. with its registered office at ul. Skaryszewska 7, 03-802 Warsaw, and to introduction into the database and processing by KR Group sp. z o.o. sp. k. of my personal data provided in this form. I also acknowledge that my consent is voluntary and that I have the right to review, correct or remove my data.