Poland: Draft legislation amending VAT for small enterprises
Added to list of legislative works and policies of the Council of Ministers
Added to list of legislative works and policies of the Council of Ministers
Draft legislation amending the value added tax (VAT) law for small enterprises was added to the list of legislative works and policies of the Council of Ministers on June 12, 2024.
- Under the draft legislation, small enterprises organized in another EU member state would qualify for exemption from VAT, and Polish small enterprises would be able to use VAT exemption in other member states.
- In addition, the draft legislation would provide new rules of determining the place of online services.
Read a June 2024 report prepared by the KPMG member firm in Poland
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.