- Small taxpayers and companies using Estonian CIT can settle VAT quarterly in 2025.
- Only small taxpayers can use cash accounting.
- To qualify as a small taxpayer in 2025, sales in 2024 must not exceed 2,000,000 euros or 8,569,000 PLN.
- Commission or service fees in 2024 must not exceed 45,000 euros or 193,000 PLN.
- Sales for Estonian CIT taxpayers must not exceed 4,000,000 euros or 17,138,000 PLN.
- New VAT taxpayers must settle monthly for the first 12 months.
- Taxpayers delivering goods listed in Annex 15 must settle monthly unless monthly sales do not exceed 50,000 PLN.
- Taxpayers importing goods under VAT Article 33a must settle monthly for 12 months after the import.
- Taxpayers not providing payment instruments as required must settle monthly.
Source: ksiegowosc.infor.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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