Public consultation of VAT group logical structure
Poland permits the use of VAT groups in the country. Our previous post commented on how VAT groups typically operate and the relative advantages of using these. As the link shows, using VAT groups can provide taxpayers with several benefits. On 29 December 2022, The Polish Ministry of Finance launched a public consultation on the new logical structure of internal records maintained by members of a VAT group. The structure is key to VAT groups, who can use it to submit records of VAT-related activities undertaken by the group for monthly periods to the tax office from 1 July 2023. Feedback will be reviewed once compiled and a logical structure released accordingly.