Subjective VAT exemption from 2025 under new rules – SME procedure implemented in Poland.

From January 1, 2025, companies from other EU countries can benefit from subjective VAT exemption in Poland
The SME procedure allows for the use of the exemption, with a sales value limit of 200,000 PLN
Directive 2020/285 was implemented into Polish law on January 1, 2025, introducing the VAT subjective exemption for small businesses
The exemption only applies to companies with headquarters in the EU
Companies with headquarters outside the EU, such as in Switzerland or Ukraine, cannot benefit from the subjective exemption

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.