- Poland’s VAT Exemption Criteria: Taxpayers in Poland can qualify for VAT exemption if their annual sales do not exceed PLN 200,000 in both the current and previous year.
- EU-Wide Sales Cap: In addition to national limits, taxpayers must comply with an EU-wide sales cap of EUR 100,000, which includes the national limit of PLN 200,000 in Poland.
- Exceeding EU Limit: Companies based in Poland can still benefit from the national VAT exemption (PLN 200,000) even if their total sales exceed the EU-wide limit of EUR 100,000.
Source Gazeta Prawna