Poland to Replace PKWiU with CN in VAT Annex 15, Affecting Split Payment Scope

Poland will replace the PKWiU classification with the Combined Nomenclature (CN) in VAT Annex 15 from January, altering the scope of the mandatory split payment mechanism. This regulatory change affects how goods are marked and could impact cash flow for businesses in affected sectors. The exact list of goods and transitional provisions remain to be clarified.

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