Limit of VAT exemption after resuming business activity

• Entrepreneur started business in 2015 and chose VAT exemption
• Suspended business in May 2023 and resumed in June 2024
• Wants to continue VAT exemption, but unsure of limit for 2024
• VAT exemption for sales under 200,000 PLN in previous tax year
• Exemption lost if sales exceed 200,000 PLN
• New businesses can have proportional exemption up to 200,000 PLN
• Exemption lost if actual sales exceed proportional limit

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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