Pologne
SLIM VAT 3 publication
On 5 June 2023, the Polish government published an amendment to the Goods and Services Tax Act. Slim VAT 3 aims to simplify the tax process in Poland.
While VAT sanctions with regards to breaches against the package were set at fixed amounts, tax authorities will now exercise their discretion regarding sanctions- reducing or increasing these in line with the alleged offence.
You can read more about Poland’s SLIM 3 package here.