{"id":810,"date":"2022-07-28T11:06:16","date_gmt":"2022-07-28T09:06:16","guid":{"rendered":"https:\/\/progressholding.pl\/?p=810"},"modified":"2024-12-30T14:36:30","modified_gmt":"2024-12-30T13:36:30","slug":"kiedy-wymagane-jest-zgloszenie-jako-podatnik-vat","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/when-reporting-as-a-vat-taxpayer-is-required\/","title":{"rendered":"When reporting as a&nbsp;VAT taxpayer is required"},"content":{"rendered":"<p>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.<\/p>\n<p>&nbsp;<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/when-reporting-as-a-vat-taxpayer-is-required\/#you-are-required-to-register-as-a-vat-payer-if\" >You are required to register as a&nbsp;VAT payer if:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/when-reporting-as-a-vat-taxpayer-is-required\/#when-you-are-exempt-from-vat-registration\" >When you are exempt from VAT registration:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/when-reporting-as-a-vat-taxpayer-is-required\/#documents-needed-to-register-as-a-vat-taxpayer\" >Documents needed to register as a&nbsp;VAT taxpayer:<\/a><\/li><\/ul><\/nav><\/div>\n<h4><span class=\"ez-toc-section\" id=\"you-are-required-to-register-as-a-vat-payer-if\"><\/span><strong>You are required to register as a&nbsp;VAT payer if:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>the value of your sales in the previous year exceeded the amount of PLN 200 thousand. PLN<\/li>\n<li>you sell goods or services listed in the VAT Act<\/li>\n<\/ul>\n<p>Up to sale value:<\/p>\n<ul>\n<li>the amount of tax is not included<\/li>\n<li>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).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4><span class=\"ez-toc-section\" id=\"when-you-are-exempt-from-vat-registration\"><\/span><strong>When you are exempt from VAT registration:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li>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) &#8211; it is a&nbsp;subject exemption.<\/li>\n<li>you do not exceed the sale limit of 200 thousand. PLN or when you start your business during the year &#8211; it is a&nbsp;subjective exemption.<\/li>\n<\/ul>\n<p>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.<\/p>\n<p>&nbsp;<\/p>\n<h4><span class=\"ez-toc-section\" id=\"documents-needed-to-register-as-a-vat-taxpayer\"><\/span><strong>Documents needed to register as a&nbsp;VAT taxpayer:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>&#8211; a&nbsp;completed VAT-R form<\/p>\n<p>&#8211; a&nbsp;document confirming the legal title to the premises<\/p>\n<p>&#8211; proof of stamp duty for the application<\/p>\n<p>&nbsp;<\/p>\n<p>If you want to learn more, write us on <a href=\"mailto:office@progressholding.pl\">office@progressholding.pl<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>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. &nbsp; You are required to register as a&nbsp;VAT payer if: the value of your sales in the previous year exceeded the amount of PLN [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4159,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-810","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/810","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=810"}],"version-history":[{"count":1,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/810\/revisions"}],"predecessor-version":[{"id":4229,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/posts\/810\/revisions\/4229"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media\/4159"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=810"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/categories?post=810"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/tags?post=810"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}