- From January 1, 2025, companies from other EU countries can benefit from subjective VAT exemption in Poland
- The SME procedure allows for the use of the exemption, with a sales value limit of 200,000 PLN
- Directive 2020/285 was implemented into Polish law on January 1, 2025, introducing the VAT subjective exemption for small businesses
- The exemption only applies to companies with headquarters in the EU
- Companies with headquarters outside the EU, such as in Switzerland or Ukraine, cannot benefit from the subjective exemption
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.
Latest Posts in "Poland"
- Clarification of Management Board Liability for Tax Arrears
- CJEU Ruling: Transfer Pricing Adjustments Impact VAT in Arcomet Case (C-726/23)
- Professional Training for Doctors and Physiotherapists Exempt from VAT, Court Rules Against Polish Law
- Offline Mode in KSeF: Emergency Invoicing Available from February 2026
- Understanding Optional Fields in KSeF: When and How to Use Them
