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Poland SLIM VAT 4 2024

Poland provides notice of fourth wave of VAT compliance simplifications and reforms

Poland’s Finance Ministry has given notice of a further, fourth wave of VAT compliance reforms – although no details have been provided. This follows the approval for April 2023 SLIM VAT 3 reforms. The previous reforms, SLIM VAT 2 and SLIM VAT 1 where launched at the start of 2022 and 2021, respectively.

SLIM VAT features

SLIM VAT systems were conceived for developing countries seeking to implement or update their VAT regime. Angola’s SLIM VAT system was introduced in 2019. The common features of SLIM VAT initiative include:

  • Simple, as it should establish a broad scope for the tax, with a reduced number of exemptions and with simplified tax calculations
  • Local, as it should be suitable for the adopting country’s national reality and socio-economic context
  • Modern, as it should have a digital component and it should follow the international best practices in dealing with tax fraud and evasion

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