- In VAT matters, a partnership (spółka osobowa) is treated as a separate taxpayer, not its individual partners.
- The partnership has its own NIP (tax ID), files its own VAT returns, and maintains independent VAT records.
- The VAT exemption limit (from 2026: 240,000 PLN) applies separately to the partnership and to each partner’s individual business activity.
- VAT transparency known from income taxes does not apply; only the partnership, not the partners, is the VAT taxpayer.
Source: prawo.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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