The planned amendments to the VAT legislation introduce a number of obligations and tighten requirements on how to document transactions with EU counterparties. On 4th December last year the Council (EU) adopted a package of measures designed to fix the common system of value added tax. These solutions (commonly known as the Quick Fixes package) are Council Directive (EU) 2018/1910 and Council Implementing Regulation (EU) 2018/1912. In order to adapt Polish laws to the EU changes, the Ministry of Finance presented a draft amendment to the VAT Act and the Fiscal Penal Code.

For the full text of the article by tax consultant Michał Kordiak, see Rzeczpospolita on-line and Dobra Firma weekly.