- The SME Directive has been signed into law in Poland, affecting VAT settlements for small and medium-sized enterprises across the EU
- Starting in 2025, companies can opt into the SME VAT exemption scheme through their home country’s tax authority if they meet the EU-wide annual threshold of EUR 100,000
- Approximately 6,000 companies in Poland could benefit from this scheme by deregistering for VAT in Poland and settling differently with Polish contractors
- Under the SME scheme, invoices issued in Poland will not include VAT and will only be issued upon request
- Polish recipients of such invoices need to adjust how they process these invoices, which will now include an individual identification number and a legal reference instead of VAT
- The SME status of a contractor must be verified through the SME-on-the-Web application to determine if Intra-Community Acquisitions need to be declared in Poland
- The implementation of the SME Directive may lead to changes in invoicing practices and how intra-community supplies are documented and taxed
Source: mddp.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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