- From January 2026, the annual sales threshold for cash-based VAT reporting in Poland will increase to PLN 2 million (up from PLN 1 million in 2025).
- Cash-based VAT reporting allows businesses to pay and reclaim VAT only when payments are received or made, rather than when invoices are issued or received.
- This system is designed to help small businesses by aligning VAT obligations with actual cash flow, easing financial pressures.
- EU member states can allow small businesses to use this cash basis for VAT reporting.
- VATCalc’s VAT Filer supports accurate VAT declarations for both cash and accruals bases.
Source: vatcalc.com
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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