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Commentary

General requirements (Poland)

38 Poland

General requirements (Poland)

The VAT registration threshold in Poland is PLN 200,000 and is applied either:

  1. Ìý

    •ÌýÌýÌýÌý retrospectively, where the value of supplies of goods or services exceeded the threshold in the preceding tax year; or

  2. Ìý

    •ÌýÌýÌýÌý prospectively, where the business starts trading and expects the value of supplies to exceed the threshold during that financial year – businesses that start trading at the beginning of the financial year will apply the threshold proportionally for the remaining period.

Businesses that do not exceed the threshold, either retrospectively or prospectively, are not required to register for VAT unless they fall into one of the following categories where registration is

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Web page updated on 17 Mar 2025 16:05