VAT 2025: Who Can File Quarterly?

• Small taxpayers and companies taxed under the Estonian CIT can file VAT quarterly.
• Taxpayers who must file VAT monthly despite being a small taxpayer or being taxed under the Estonian CIT can file quarterly.
• New VAT taxpayers must file monthly for 12 months from the month of registration.
• Taxpayers who supply goods from Annex 15 to the VAT Act must file monthly if they have made deliveries in the current quarter or the previous four quarters.
• The limit for small taxpayers in 2025 is 8,569,000 PLN.
• The limit for companies taxed under the Estonian CIT in 2025 is 17,138,000 PLN.
• The limit for brokers, investment fund managers, alternative investment fund managers, agents, contractors, or other persons providing similar services, excluding commission agents, is 193,000 PLN.
• The exchange rate used to calculate the limits is the average euro exchange rate published by the National Bank of Poland on the first working day of October of the previous tax year.
• The exchange rate on October 1, 2024 was 4.2846 PLN per euro.

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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