- Current Regulations: Until December 31, 2024, only taxpayers with a registered office in Poland and sales under PLN 200,000 could use the VAT exemption, excluding foreign taxpayers.
- Changes from January 1, 2025: The amendment introduces a special SME procedure allowing EU-based taxpayers to benefit from VAT exemption in Poland if their EU-wide sales do not exceed EUR 100,000 and their Polish sales do not exceed PLN 200,000.
- Conditions for Exemption: To qualify, the taxpayer must have an EU-based office, apply for the SME procedure and obtain an EX identification number, and not supply excluded goods or services.
Source MDDP
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