VAT Groups in Poland

On 1 January 2023, provisions regarding VAT grouping are to enter into force in Poland. From that date onwards, Poland will make use of an option provided under article 11 of the VAT Directive and forming VAT groups will (finally) be allowed. In this article the author provides a detailed analysis of the main features of the new legislation, as clarified in the draft administrative guidance, and briefly discusses the relationship between VAT grouping and other forms of grouping under Polish VAT law.