Abstract. The subject of analyses made in this work has been the presentation of the direction of changes, being implemented by the legislator in the scope of regulation of The Goods and Services Tax Act. This trend has recently been closely linked with the noticeable increase in VAT fraud in all EU Member States. Due to the scale and scope of the problem, the European Commission has attempted to prepare a strategy to fight fraudsters. This strategy, developed in the so-called Green Paper on the future of VAT, includes proposals for new mechanisms to combat tax loopholes, including: reverse charge model, split payment method, central VAT monitoring base, keeping a record of the data in Single Control File, construction of “certified taxpayer” or Eurofisc. As indicated in the work, the direction of changes introduced and announced in the VAT Act is part of the implementation of the strategy adopted by the European Commission. In addition to the already implemented reverse charge model as well as Eurofisc implementation, methods such as split payments or the Central Invoice Registry will be introduced in 2018.