- A new version of the VAT-R form (version 18) will be implemented starting January 1, 2025.
- Changes are due to the introduction of the SME procedure, which provides VAT exemptions for foreign entities in Poland.
- The updated VAT-R form will allow registration for VAT when entities lose their SME status or choose to resign from VAT taxpayer status in Poland.
- VAT-R is a registration form for Value Added Tax (VAT) that must be submitted to the tax office for:
- Active VAT taxpayers.
- Exempt taxpayers (who are not required to submit VAT-R).
- Registration must be completed before:
- The first sale of goods or services subject to VAT.
- Exceeding the annual sales limit of 200,000 PLN.
- The beginning of the month when an exemption is relinquished.
- VAT-R can be submitted:
- In person, by mail, or electronically via:
- Biznes.gov.pl as an attachment to the CEIDG application.
- The Tax Portal, requiring a qualified electronic signature.
- The changes to the VAT-R form are necessary to align with updates in VAT legislation as explained by the Ministry of Finance.
Source: ksiegowosc.infor.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.
