On 1 January 2021 was introduced into the VAT Act. As it raises considerable doubts, the Ministry of Finance has prepared clarifications which are currently being consulted.
The explanations contain many threads and can certainly be useful. They concern e.g.
increase the limit value for so-called unidentified low value gifts. Limit to 31 December was 10 PLN (without VAT) was increased to 20 PLN (VAT-free)
clarification of so-called registered gifts
clarification of rules on the establishment of the tax base for goods transferred free of charge
changes in the scope of the in minus invoices, as described here: VAT 2021 – a summary of the changes. Correctional invoices. Chain delivery - Russell Bedford
deduction of input tax resulting from invoices documenting the purchase of accommodation services for resale
application of the revised arrangements for the split payment mechanism
MF encourages to ask further questions, with the consultation being continued until 4 February. They are open to all parties. Proposals for developing clarifications with specific content, together with detailed reasons, shall be sent in electronic form to: konsultacje.objasnieniaslimvat@mf.gov.pl