Pologne
Introduction of new VAT groups delayed
The introduction of new VAT groups in Poland was expected to come into effect on 1st July 2022. However, there are indications that the applicable legislation will not be enacted in time. It is envisaged that the introduction of new VAT groups in Poland will now take place from January 2023. If so, this may affect the changes to the VAT-R form in Poland referred to below.