On 27 June 2022, the decision of the Council of the European Union from 17 June 2022 which has granted Poland with the special measure derogating from Articles 218 and 232 of Directive 2006/112/EC for the period of 1 January 2024 until 31 December 2026 was published in the Official Journal of the European Union. Therefore as of today, it is binding.
As derived previously from the EU Commission’s derogatory decision from 30 March 2022, the special measure is going to be limited to taxable persons established in the territory of Poland. Meaning that only taxpayers with a place of the establishment in the territory of Poland are going to be in the mandatory scope of the CTC mandate.
The mandatory phase will therefore start the earliest on 1 January 2024, based on the Council’s approval.
