As of 1 January 2025, the scope of the subjective exemption from VAT will be significantly expanded. In order for a taxpayer based in the European Union to benefit from the subjective exemption in another EU country, they must, among other things, obtain an individual identification number containing the EX code in the country of their registered office, for the purpose of using the exemption in a Member State other than the Member State of their registered office – writes Gerard Goliasz from KR Group.
Source Prawo.pl
