1. After exceeding the limit indicated in Art. 113 sec. 1 of the Act of 11 March 2004 on tax on goods and services for conducting activities in the field of lease of land for wind farms and photovoltaic panels , you can remain a flat-rate farmer and benefit from the exemption for pursuant to art. 43 sec. 1 point 3 of the Act of 11 March 2004 on tax on goods and services in the field of agricultural activity , and in the field of non-agricultural activity to be an active VAT payer ?
2. What will be the limit under Art. 113 sec. 1 of the Act of March 11 , 2004 on tax on goods and services in the event that business activity was started on February 1 , 2023?
3. At what point does the obligation arise to register as an active VAT payer and to tax transactions with a VAT invoice in the event of exceeding the limit indicated in Art. 113 sec. 1 of the Act of 11 March 2004 on tax on goods and services?
Source: sip.lex.pl
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