Who Can File Quarterly VAT Returns in 2025? Eligibility and Restrictions Explained

• Small taxpayers and companies using Estonian CIT can settle VAT quarterly in 2025.
• Only small taxpayers can use cash accounting.
• To qualify as a small taxpayer in 2025, sales in 2024 must not exceed 2,000,000 euros or 8,569,000 PLN.
• Commission or service fees in 2024 must not exceed 45,000 euros or 193,000 PLN.
• Sales for Estonian CIT taxpayers must not exceed 4,000,000 euros or 17,138,000 PLN.
• New VAT taxpayers must settle monthly for the first 12 months.
• Taxpayers delivering goods listed in Annex 15 must settle monthly unless monthly sales do not exceed 50,000 PLN.
• Taxpayers importing goods under VAT Article 33a must settle monthly for 12 months after the import.
• Taxpayers not providing payment instruments as required must settle monthly.

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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