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New VAT exemptions for small businesses operating in the EU

The act introduces new VAT exemption rules for small entrepreneurs. Polish companies will be able to sell without VAT in other EU countries, and foreign companies in Poland. Rules for trading works of art are also changing.
Key points
Polish entrepreneurs with low turnover (up to EUR 100,000 in the EU and PLN 200,000 in Poland) can sell VAT-free in other EU countries if those countries have similar exemptions.
Companies from other EU countries can sell in Poland without VAT if they meet conditions and have a special EX number.
New 22% VAT rate for works of art, collectibles and antiques taxed under the margin scheme.
Changes to the place of taxation for admission services to online-streamed events – tax applies where the buyer is based.
All registrations and information regarding new exemptions only through the e-Tax Office.
Fines up to 240 daily rates for providing false information in applications.
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54%
VOTING RESULTS
2024-10-18
For 230
Against 197
Abstain 0
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 656
Process start date: 2024-09-12
Voting date: 2024-10-18
Voting no: 11