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Key Changes in Polish VAT Law Effective January 1, 2025: Exemptions, Place of Provision, and More

  • Amendments to the Act of March 11, 2004 on Goods and Services Tax are motivated by the need to implement EU regulations into Polish law
  • Exemption for EU-based taxpayers under the “SME” Procedure
  • Changes in the method of calculating the VAT exemption threshold for Polish taxpayers
  • New rules for determining the place of provision of certain services
  • Implementation of EU provisions concerning the place of service provision and a special procedure for artwork, collectibles, and antiques.

Source: krgroup.eu

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.

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