Small taxpayers can choose the cash method of VAT settlements. This method is specific both in terms of settlement of tax due and input tax. In this case, the small taxpayer settles VAT for quarterly periods. He can also choose quarterly VAT settlement without choosing the cash method. It can also settle VAT for monthly periods on general terms. It is worth taking a look at the impact on VAT settlements of the increase from 1 July 2023 under SLIM VAT 3 of the limit entitling to the status of a small taxpayer.
Source: pit.pl
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