Czasopismo Dziennik Gazeta Prawna

The VAT Act offers an exemption from the tax for supplies of goods or services made by traders whose sales do not exceed certain thresholds. These exempted persons can now be certain that the sales threshold qualifying them for the exemption does not include intra-Community supplies of goods, as confirmed by the Supreme Administrative Court in case no. I FSK 739/16 (judgment given on 21 February 2018). The authors explain how to calculate the threshold and what compliance duties are incumbent on VAT-exempt persons, illustrating their discussion with the example of an itinerant trader doing business in Poland and Germany. They also discuss the advantages and drawbacks of the exemption.

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