The act that introduces simplifications arising out of the SLIM VAT 3 package has already been published in the Journal of Laws, and the majority of its provisions will go into effect as of 1 July 2023. It should, however, be noted that along with these amendments come numerous changes that are completely unrelated to VAT, including the postponement by a year of the requirement to transmit tax books to the tax authorities in electronic form.
More information available in our alert.