- The increase in the VAT exemption limit from 240,000 to 200,000 PLN is not a significant change.
- The expert believes the limit should be raised to 300,000 PLN to have a real impact on small businesses.
- Tax authorities have been abusing the possibility of initiating proceedings under the Tax Code to extend the statute of limitations.
- The expert believes the law should clearly define when proceedings under the Tax Code can be initiated to extend the statute of limitations.
Source: mddp.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.