When reporting as a VAT taxpayer is required

Registration in the field of tax on goods and services applies to natural persons, legal persons, organizational units without legal personality, conducting independent economic activity as producers, traders, service providers, farmers.


You are required to register as a VAT payer if:

  • the value of your sales in the previous year exceeded the amount of PLN 200 thousand. PLN
  • you sell goods or services listed in the VAT Act

Up to sale value:

  • the amount of tax is not included
  • deliveries of goods and rendered services included in Art. 113 paragraph. 2 of the VAT Act (including intra-Community supply of goods and mail order sales from the territory of the country and mail order sales within the territory of the country).


When you are exempt from VAT registration:

  • irrespective of the value of the sale, if you only perform the activities listed in Art. 43 sec. 1 of the act on tax on goods and services (e.g. medical services, care for disabled people) – it is a subject exemption.
  • you do not exceed the sale limit of 200 thousand. PLN or when you start your business during the year – it is a subjective exemption.

The status of an exempt taxpayer means that the company does not have to submit VAT declarations, does not settle the tax due on sales with the tax office and has no right to deduct (return) input tax.


Documents needed to register as a VAT taxpayer:

– a completed VAT-R form

– a document confirming the legal title to the premises

– proof of stamp duty for the application


If you want to learn more, write us on office@progressholding.pl


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