SLIM VAT – simplification of VAT settlements

The Ministry of Finance published a proposal of simplification of VAT settlements. The SLIM VAT project implements changes in four areas:

  1. Simplified invoicing:
  • no requirement to obtain confirmation of receipt of in-minus correcting invoices
  • possibility to recognise in-plus correcting invoices on an ongoing basis (if reasons occurred after the sale)
  1. Facilitations for exporters:
  • advance payments for export sales – extension of the time limit for export of goods, from 2 to 6 months, for the application of 0% VAT
  1. One currency exchange rate for VAT and CIT
  2. Financial benefits
  • extension of the time limit for VAT deduction – up to 4 months
  • VAT deduction from invoices for purchased accommodation services for the purpose of their subsequent resale

“Lately, we have focused on solutions which facilitate business during the epidemic. However, we also want to implement permanent modifications to make it easier for small businesses to operate. What they need most is the maximum shortening of the time required to fulfil their tax obligations. The Ministry of Finance has audited the taxpayer obligations in order to eliminate or reduce those which are a barrier to the development of entrepreneurship in Poland” – says Tadeusz Kościński, Minister of Finance. “The resulting conclusions are a basis for work on the modernisation and facilitation of regulations applicable to VAT settlements. Our efforts brought about the SLIM VAT concept” – announced the Head of the Ministry of Finance. For full information on “Slim VAT” solutions go to:–uproszczenie-i-unowoczesnienie-rozliczen-vat

Below, we present a commentary given to Rzeczpospolita by our expert – Aleksandra Kalinowska, tax adviser, partner at Andersen.

“The proposed amendments to VAT seem advantageous for entrepreneurs, as they eliminate burdensome formalities, e.g. those related to the confirmation of receipt of correcting invoices. Such requirements were reasonable a few years ago, but today, when tax authorities know everything about the circulation of invoices, thanks to JPK (Standard Audit File), they are unnecessary. The abolition of this requirement will also improve the liquidity of companies, as there will be no need for them to wait for the receipt of confirmation of a correcting invoice before they can reduce output VAT. The use of different currency exchange rates for income taxes and VAT is a significant problem for accounting and IT departments of numerous companies. Even the most advanced accounting systems, like SAP or Oracle, cannot cope with different rates. In practice, costly system adjustments were required to facilitate recognition of different currency exchange rates.

Link to the article:


Aleksandra Kalinowska Partner, Warsaw

T: +48 22 690 08 70
M: +48 724 440 693

Elżbieta Lis Partner, Katowice

T: +48 32 731 68 58
M: +48 664 948 038