- Summary of VAT updates for December 2024
- Key legal changes and events in the VAT world highlighted
- New VAT changes effective from January 1, 2025
- Exemption for sales up to 200,000 PLN modified to include intra-community supply values
- SME procedure introduced allowing VAT exemption in EU states other than the company’s headquarters
- Changes in taxation location for event admissions and online training for consumers
- Modifications in margin scheme for art, collectibles, and antiques
- Introduction of a deposit system and new regulations exempting certain cash registers
- Extended reduced rate for specific fertilizers
- Planned VAT changes for 2025
- Adjustments in VAT rates including zero rate for rescue ships and boats and 5% rate for menstrual cups
- Extension of reverse charge mechanism
- Removal of the requirement for cash registers to be integrated with payment terminals
- New blog posts and an invitation to a free webinar summarizing Q4 of 2024
- Detailed explanation of the SME procedure including eligibility criteria and application process
- Introduction of a new VAT-R form from January 1, 2025, due to the SME procedure
Source: zrozumvat.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.