- VAT exemption in Poland will apply to taxpayers whose sales do not exceed 200,000 PLN in the current and previous year.
- Other EU countries will have their own national limits for VAT exemption.
- The overall EU limit for VAT exemption is set at 100,000 euros.
- Polish companies providing construction services in Germany will be taxed based on the location of the property and the consumer as the client.
- To benefit from foreign VAT exemptions, Polish companies must submit prior notification to the tax office and adhere to both EU and national limits.
- VAT exemption limits can vary significantly across EU countries; some, like Spain, may not have any exemption at all.
- The EU limit includes the national limit, meaning Polish companies must consider their sales in Poland to determine if they exceed the overall EU limit.
- If a taxpayer exceeds the EU limit but their sales in Poland remain below 200,000 PLN, they can still benefit from the exemption in Poland.
- Changes to Article 113, paragraph 1 of the VAT Act will establish the 200,000 PLN limit for Polish residents starting January 1, 2025.
Source: mddp.pl
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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.
