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Will the introduction of the cash method in PIT result in further changes in SLIM VAT?

  • The introduction of cash-based PIT for entrepreneurs is expected by small companies in the hopes of solving issues with unpaid invoices.
  • The Ministry of Finance stated that currently, about 93% of taxpayers in Poland can choose the cash-based VAT method, but only about 1 in 8 actually use it.
  • The cash-based VAT method involves calculating VAT based on paid invoices, shifting the VAT settlement to the payment date.
  • Quarterly settlements are available for taxpayers using the cash-based method, allowing them more time to receive payment before settling VAT with the tax office.
  • An alternative to cash-based VAT is a bad debt relief for invoices unpaid within 90 days of the payment deadline.


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


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