- The taxpayer does not need to register as an active VAT taxpayer because the services are for a client outside the EU and are not subject to VAT in Poland.
- Services are provided exclusively for a client in the USA.
- Services are performed in Poland, but the place of taxation is where the client is established.
- Activities are limited to manual software testing, excluding programming, consulting, or error correction.
- No services related to software development, IT consulting, or hardware maintenance are provided.
- Income from this activity does not exceed 2 million euros per year.
- The taxpayer is under a flat-rate income tax regime and does not pay VAT or income tax in the form of a lump-sum tax, nor do they receive periodic tax exemptions.
Source: sip.lex.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.
