- Businesses in Poland can be exempt from VAT even if their PKD code and industry suggest they should be subject to VAT.
- The actual nature of the business activity determines whether VAT exemption applies.
- Some businesses prefer not to pay VAT, especially in B2C transactions.
- VAT exemption requires meeting certain subjective and objective conditions.
- The PKD code does not necessarily determine VAT liability.
- The director of the National Tax Information stated that if a business only performs activities that do not involve advisory services, they can be exempt from VAT.
- Ultimately, the decision to be subject to VAT lies with the entrepreneur.
- The actual nature of the business activity and the contracts and transactions entered into determine VAT liability.
- VAT exemption may be more beneficial for businesses in certain circumstances.
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.
