Abstract

The Polish regulation on the so-called VAT groups comes into force as of the 1st of January, 2023. The author poses a query whether the Polish regulation stays in line with the VAT grouping schemes adopted in the other EU Member States. It needs to be highlighted that the respective European legislative framework remains highly unspecific. The answer is sought through comparative analysis which leads to a conclusion that, due to the wide divergences between the VAT grouping schemes across the EU Member States, the Polish regulation on VAT groups in general does not provide an exceptional solution. However, the Polish regulation appears to address practical problems arising from the vagueness of the respective European legislation to a lesser degree than the schemes adopted in some other EU Member States.