- Psychological consultations are not included in the VAT exemption limit.
- The limit of 200,000 PLN does not include income from psychological consultations, exempt from tax under Article 43 paragraph 1 point 19 letter d of the VAT Act.
- The limit mentioned in Article 113 paragraph 1 of the VAT Act is currently 200,000 PLN, but will be increased to 240,000 PLN from 2026.
- Services are exempt from VAT.
- The material is protected by copyright.
- Source: Dziennik Gazeta Prawna
Source: podatki.gazetaprawna.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.
