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VAT Exemption and Statute of Limitations: Expert Interview

  • 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.

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