Abstract

Just like every year with the beginning of 2018 new regulations changing VAT system took effect. These changes essentially regard technical issues, for example an absolute duty (regarding also micro-entrepreneurs) of applying VAT declarations via email, running business activity register in an electronic form and reporting it in a form of JPK_VAT. This is merely the beginning of changes which are to come in 2018. Undoubtedly, the most crucial change will be introduced in July and it regards implementation of mechanism of split-payment.