Value Added Tax (VAT)

Borderline turn-over amounts, determined for VAT purposes

 

No.

Specification

Amount 2024

in PLN

1.

The amount of turnover entitling to the use of the VAT exemption (does not apply to entities not having their registered office in Poland)

200,000

2.

Turnover derived from the sale of goods and services, also in the performance of a commission agreement, entitling a VAT taxable person to benefit from the status of small taxable person

9,218,000

(EUR 2,000,000)

3.

The amount of the commission received by a VAT taxable person entitling him to benefit from the status of a small taxable person

207,000

(EUR 45,000)

 

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