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VAT Exemption for EU Entities in Poland under SME Procedure: Guidelines and Application Process

  • Poland has implemented the Special SME Procedure effective January 1, 2025
  • Entities based in an EU member state other than Poland can apply for a VAT exemption in Poland
  • Conditions to qualify for the VAT exemption under the SME Procedure in Poland
  • How to apply for VAT exemption under the SME procedure in Poland
  • Registration obligations in Poland for VAT purposes
  • When a company can start benefiting from the VAT exemption in Poland
  • Option to opt out of the exemption and the process for doing so
  • Loss of exemption if turnover exceeds certain thresholds or if the company performs certain activities

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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