As of January 1, 2025, Polish taxpayers may benefit from VAT exemption in other EU member states under the SME procedure! This is a significant opportunity for businesses operating internationally, but it comes with certain conditions.

Who is eligible?
✅ Businesses whose annual value of supplies of goods and services in the EU (excluding VAT) did not exceed 100,000 euros in the previous and current year.
✅ Taxpayers meeting the exemption conditions in a given EU member state, including local turnover thresholds.

How to apply for the exemption?
1️⃣ Submit a prior notification (SME-P form) to the Second Tax Office Warsaw Śródmieście – exclusively online through e-Tax Office.
2️⃣ After verification, the tax office will assign an EX identification number or confirm an existing one.
3️⃣ The exemption applies from the moment the EX is assigned and the right to exemption is confirmed in the given EU country.

Important!
❗ Exceeding 100,000 euros turnover in the EU or the local VAT threshold in a given country results in loss of the exemption.
❗ Taxpayers exempt from VAT in Poland must register for VAT-R before submitting the SME-P notification.
❗ The euro exchange rate for 2025 is 4.2753 PLN (according to the ECB).

The SME procedure is a facilitation for businesses operating in the EU market – it is worth remembering and taking advantage of these new opportunities!