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Poland: Draft legislation amending VAT for small enterprises

Added to list of legislative works and policies of the Council of Ministers

June 17, 2024

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

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