New VAT-R Form Version Effective January 2025: Understanding the SME Procedure Changes

• A new version of the VAT-R form (version 18) will be implemented starting January 1, 2025.
• Changes are due to the introduction of the SME procedure, which provides VAT exemptions for foreign entities in Poland.
• The updated VAT-R form will allow registration for VAT when entities lose their SME status or choose to resign from VAT taxpayer status in Poland.
• VAT-R is a registration form for Value Added Tax (VAT) that must be submitted to the tax office for:
• Active VAT taxpayers.
• Exempt taxpayers (who are not required to submit VAT-R).
• Registration must be completed before:
• The first sale of goods or services subject to VAT.
• Exceeding the annual sales limit of 200,000 PLN.
• The beginning of the month when an exemption is relinquished.
• VAT-R can be submitted:
• In person, by mail, or electronically via:
• Biznes.gov.pl as an attachment to the CEIDG application.
• The Tax Portal, requiring a qualified electronic signature.
• The changes to the VAT-R form are necessary to align with updates in VAT legislation as explained by the Ministry of Finance.

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.

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