- Overview of the SME Scheme in Poland: The SME scheme allows small and medium-sized enterprises (SMEs) in Poland to opt for simplified VAT obligations, exempting them from VAT registration, invoicing, and periodic VAT returns, while still requiring them to keep simplified sales records and issue invoices upon request.
- Exclusions and Conditions: Certain transactions are excluded from the SME scheme, including the supply of buildings, construction services, excise goods, and legal services. Additionally, SMEs must adhere to specific VAT obligations depending on whether they apply the domestic or cross-border SME scheme.
- Quarantine Period and Appeals: SMEs that exceed the national annual threshold or choose to voluntarily exit the SME scheme face a quarantine period during which they cannot benefit from the exemption. Appeals related to the SME scheme must be directed to the appropriate Member State of establishment or exemption, depending on the issue at hand.
Source ec.europa.eu
