- Switching to quarterly VAT settlements by November 25, 2025, allows taxpayers to postpone the obligation to send JPK_Księgi (electronic tax books) by one year.
- This option is available to PIT and CIT taxpayers who are small taxpayers or companies taxed under Estonian CIT with gross revenues not exceeding 4 million euros.
- The change must be effective from Q4 2025; switching from Q1 2026 will not allow for the postponement.
- Both PIT and CIT taxpayers can benefit if they meet the criteria and switch on time.
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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