{"id":16432,"date":"2025-06-22T15:33:50","date_gmt":"2025-06-22T13:33:50","guid":{"rendered":"https:\/\/bktkancelaria.pl\/?p=16432"},"modified":"2025-06-22T15:37:07","modified_gmt":"2025-06-22T13:37:07","slug":"nowe-przepisy-vat-dla-malych-przedsiebiorstw-sme-vat-scheme","status":"publish","type":"post","link":"https:\/\/bktkancelaria.pl\/en\/new-vat-regulations-for-small-enterprises-sme-vat-scheme\/","title":{"rendered":"New VAT rules for small businesses (SME VAT Scheme)"},"content":{"rendered":"
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As a reminder, as of 1 January 2025, a new VAT special scheme for SMEs has been introduced, included in Council Directive (EU) 2020\/285, which aims to simplify the tax obligations of small businesses trading and providing services within the European Union. Under this legislation, small businesses will be able to sell goods and services in other EU countries without charging VAT (using an exemption) and to carry out simplified reporting.<\/p>

In practice, this means that eligible businesses will not have to register for VAT in every country where they have customers, significantly reducing administrative costs and quite a barrier to the development of cross-border business.<\/p>

Operating rules of the SME VAT Scheme<\/h2>
  1. Turnover thresholds.<\/strong><\/li><\/ol>

    To benefit from the VAT exemption, a company must meet two turnover thresholds.<\/p>

    Firstly, the sum of its turnover in all EU countries (the so-called EU threshold) in the current and previous year must not exceed EUR 100,000.<\/p>

    Secondly, the turnover in each individual country where the company wishes to apply the exemption must not exceed the national VAT threshold set by the country of consumption (maximum EUR 85,000 or currency equivalent).<\/p>

    Each EU country may therefore apply its own threshold (often up to EUR 85 000) and some even introduce different thresholds for different industries. Entrepreneurs intending to sell to specific EU countries should therefore equip themselves with knowledge of the applicable turnover threshold in the country in question before commencing sales. Furthermore, the entrepreneur will be obliged to provide his turnover in the current and previous year (or in the two previous years, if the country in question requires it) in the registration declaration, so that the authorities can check that the conditions for exemption are met.<\/p>

    1. Conditions of participation.<\/strong><\/li><\/ol>

      Only small and medium-sized enterprises registered for VAT in the EU can benefit from the SME procedure. The use of this procedure is, of course, voluntary - a trader can apply the exemption in selected countries and stay with the normal VAT rules in others.<\/p>

      Simultaneous use of the SME Scheme and the OSS (One-Stop Shop) procedure in the same country will unfortunately not be possible, although a company can be exempt in some countries and at the same time accounted for by OSS in other countries.<\/p>

      1. Registration and ID.<\/strong><\/li><\/ol>

        In order to enter the SME VAT Scheme, a trader should submit a so-called 'prior notification' in his country of establishment - an electronic notification containing information on planned countries and turnover. In Poland, the following tax offices are responsible for handling SME registrations: Naczelnik II Urz\u0119du Skarbowego Warszawa-\u015ar\u00f3dmie\u015bcie (for Polish taxpayers) and Naczelnik Urz\u0119du \u0141\u00f3d\u017a-\u015ar\u00f3dmie\u015bcie (for foreign companies).<\/p>

        Once the notification has been submitted, the authority has up to 35 days to assign the entrepreneur an individual identification number with the suffix '-EX' (example: PL1234567890-EX). The number entitles the trader to an exemption in selected countries and is required to be indicated on invoices.<\/p>

        4.Reporting obligations.<\/strong><\/p>

        A company using the SME does not settle VAT either in the individual countries of consumption or through the OSS - instead, it submits simplified reports to the tax authorities of its country of establishment.<\/p>

        The entrepreneur should send quarterly information on the value of turnover in each EU country where the exemption has been applied. In Poland, quarterly reports are submitted within a month after the end of the quarter on the so-called SME_IK form.<\/p>

        In this way, the administration has an ongoing view of the company's turnover and can control whether it still falls within the set thresholds. By using the exemption, the entrepreneur does not charge VAT on his invoices, which also means that he loses the right to deduct input tax from the purchase invoices related to these transactions.<\/p>

        To sum up:<\/p>