- Poland’s Official Gazette published Act No. 1721 amending the VAT Act to implement EU Directive 2020/285
- The directive focuses on a special tax regime for small businesses
- Small businesses from other EU countries can claim a VAT exemption if their annual EU turnover is under 100,000 euros
- Small Polish businesses are eligible for a VAT exemption on local supplies if their annual turnover is less than 200,000 Polish zloty
- The law sets rules for determining the place of supply for certain services
- Procedures are established for Polish businesses to apply for VAT exemptions in other EU states
- Requests for exemptions must be submitted through the e-Tax Office in Poland
- Penalties are established for noncompliance with the regulations
- The law will take effect on January 1, 2025
Source: globalvatcompliance.com
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.
Latest Posts in "Poland"
- Structured invoice – Information sheet on the FA (3) logical structure
- Supreme Administrative Court Ruling: When Municipal Companies’ Activities Are Exempt from VAT?
- How to Issue an Invoice in KSeF 2.0 After February 1, 2026: 5 Key Steps
- Clear Declaration Required to Waive VAT Exemption on Property Sales
- VAT Without Invoice Cannot Be Considered a Tax-Deductible Expense, Court Rules
