Civil Partnership Has Separate VAT Exemption Limit from Individual Business

• Civil partnership has its own VAT exemption limit
• Individual entrepreneur entering civil partnership agreement does not need to include partnership turnover in sales value limit
• Exceeding the limit results in loss of VAT exemption rights
• Director of National Tax Information confirmed this ruling
• Partnership and individual business maintain separate VAT exemption calculations

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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