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SLIM VAT 3: further amendments to VAT


​by Aleksandra Majnusz

7 July 2023

After many months of legislative work, the long-awaited SLIM VAT 3 package entered into force on 1 July 2023. It is formally called the Act of 26 May 2023 amending the Value Added Tax Act and Certain Other Acts. This is the third legislative package in this series which aims at simplifying VAT laws.  

SLIM VAT 3 – key novelties 

  1. Sales revenue threshold for the small taxable person status has been increased to 2 million euro.
  2. It has been clarified what exchange rate should be used in correcting invoices if the original invoice is issued in a foreign currency – this is the exchange rate of the original invoice.
  3. The provisions on VAT sanctions (concerning the additional tax liability) will be brought in line with the Court of Justice of the EU's judgment of 15 April 2021, so the taxman will have to impose sanctions within statutory brackets, i.e. up to 15 per cent, up to 20 per cent and up to 30 per cent.
  4. No more need to hold an invoice to deduct VAT in the case of an intra-Community acquisition of goods.
  5. The proportion of input tax deduction no longer needs to be agreed with the head of the revenue office for the record – it will be enough to notify the head of the revenue office of the adopted proportion.
  6. The threshold which allows the taxable person's proportional deduction to be considered a 100 per cent deduction in a situation where the proportion has exceeded 98 per cent, has been raised from PLN 500 to PLN 10 thousand.
  7. Mandatory filing of Standard Audit Files for Tax in respect of books of account (JPK_PIT and JPK_CIT files) has been postponed by a year.

The SLIM VAT 3 package removes many unnecessary obligations imposed on taxable persons and clarifies the rules that have only been established through the practice of revenue authorities and taxable persons themselves.

Do you have questions about VAT? You are welcome to contact our experts, who will be glad to respond to any concerns and provide comprehensive support.


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Aleksandra Majnusz

Tax adviser (Poland)

Associate Partner

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