- The VAT exemption limit for 2025 is 200,000 PLN.
- Income from a sole proprietorship in construction services does not exceed 200,000 PLN annually, allowing for VAT exemption.
- Investing personal funds in the stock market is not an extension of business activity.
- Income from selling stocks does not need to be combined with business income to determine if the 200,000 PLN limit is exceeded.
- According to VAT law, sales include the supply of goods and services within the country, exports, and intra-community supply of goods.
- Certain activities are excluded from the sales value for VAT exemption, but these exclusions are not relevant in this case.
- VAT taxpayers include legal entities, organizational units without legal personality, and individuals conducting independent business activities.
- Business activities include continuous use of goods or intangible assets for profit.
Source: podatki.gazetaprawna.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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