A bill introducing improvements in the functioning of the white list has been directed to the Sejm.
According to our earlier findings, taxpayers can expect three significant changes related to the VAT white list:
- the deadline for notification will be extended to 7 days
- payment with the use of split payment mechanism exempts from the obligation to verify the bank account of contractor
- the tax office competent to submit the notification ZAW-NR will be the office of the invoice recipient
The project is before the first reading in the Sejm, we will keep you informed about the future of the project.