- Small taxpayers in the construction industry can choose to file VAT declarations quarterly
- Active VAT registered taxpayers must file monthly declarations
- Small taxpayers who chose the cash method can file quarterly declarations
- Small taxpayers are those whose sales value did not exceed a certain amount in the previous tax year
- Some taxpayers, such as those not using the cash method or subject to CIT taxation, can also file quarterly declarations with prior notification
- Not all taxpayers are eligible to file quarterly declarations, as there are exceptions outlined in the VAT law
Source: ksiegowosc.infor.pl
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.