vat

As of January 1, 2025, a new regulation on exemptions from the obligation to keep records of sales using cash registers is in effect. It is to be in effect for a period of 3 years, i.e. until the end of 2027. The new regulations maintain the PLN 20,000 threshold for entity exemption at the current level. On the other hand, changes are provided for in the catalog of subjective exemptions (annex to the regulation). Among the activities removed from the aforementioned catalog is the supply of goods and provision of services using automatic sales devices (so-called vending).

If the goods are supplied only between two VAT taxpayers, i.e. the seller and the buyer, and the goods are shipped or transported from one EU country to another EU country (or to a non-EU country), the rules for settling VAT are generally simple. As a rule, there is an intra-Community supply of goods (ICS) in the country of dispatch, and an intra-Community acquisition of goods (ICA) in the country of goods’ destination, respectively. And when the destination is an non-EU country there is an export of goods in the country of dispatch and import of goods in the country of the goods’ destination accordingly.