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Forma grzecznościowa*

Kraj / Język*

Imię*

Nazwisko*

Data urodzenia - DD.MM.RRRR*

E-mail*

Ulica*

Ulica (2)

Kod pocztowy*

Miejscowość*

ID rekomendującego

E-mail odbiorcy

Nazwa firmy

PESEL

NIP

Data urodzenia - DD.MM.RRRR

Podatnik VAT
Under the Polish VAT Act, small-scale entrepreneurs (i.e. Polish entities whose turnover in the previous tax year or during current tax year has not exceed PLN 200,000 net), with certain exceptions, may enjoy a general VAT exemption; therefore, the goods and services sold by them are exempt from VAT if the turnover is lower than mentioned above. If a taxpayer crosses the threshold during a tax year, he loses the right to the exemption and needs to charge VAT on all the services and goods supplied from this point, including the transaction that led to crossing the threshold.

Small-scale entrepreneurs are not obliged to issue invoices for their activities below the mentioned threshold. However, if they decide to issue an invoice the general invoicing rules mentioned above should be applicable.

If such entity performs sale (provision of services) within the scope of his business activity general B2B rules for services should be applicable.

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