VAT settlement by small taxpayers in Poland
30.12.2022
Pursuant to the Act on Value Added Tax (Act on VAT), a small taxpayer generates gross sales (i.e. including tax) not higher than EUR 1.2 million during the fiscal year. The amount of EUR 45,000 applies to taxpayers that: run a brokerage company, manage investment funds, manage alternative investment funds, serve as agents, contractors or other persons who render services of similar nature, with the exclusion of pawnshops.
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