Poland's Ministry of Finance recently announced further consultations on the simple, local, and modern (SLIM) VAT 3 package of measures. As previously reported, a consultation on the package was held earlier in the year, including an increase in the annual turnover threshold for small taxpayer status from EUR 1.2 million to EUR 2.0 million, which allows for the settlement of VAT using the cash method and the filing of returns on a quarterly basis. This threshold increase is retained in the latest package under consultation, along with measures to improve the liquidity of companies, reduce formalities for VAT in international...