Changes related to the implementation of the SME Directive (i.e. small and medium-sized enterprise) regulations simplify doing business in the European Union.
By ‘opening up’ VAT exemptions to taxpayers from other EU countries, companies will avoid the VAT registration and compliance costs in other EU countries that are necessary today in many cases.
Also EU companies registered for VAT in Poland today can, from 1 January 2025, take advantage of this procedure and, as a consequence, dramatically change the way they settle accounts with Polish contractors. This is potentially up to 6,000 companies.
How can we help?
we will support you in your entry into the SME in Poland in order to avoid the VAT registration in another EU country, in particular by preparing the prior notification (its update);
we will represent you in your communication with the tax office;
we will analyse the possibilities to benefit from exemptions in other EU countries;
we will support you in the filing of SME pleadings in Poland and other EU countries;
we will prepare and verify new documentation for SME in Poland – quarterly information/corrections of quarterly information;
we will provide advice and support to EU companies in the process of entering the SME procedure in Poland;
we will determine the implications for SME counterparties – especially with regard to invoicing changes, international transactions, verification of supplier status on the SME portal.
Benefits
Effective use of the SME procedure in other EU countries and no need to register for VAT and bear compliance costs in other EU countries.
Deregistration from VAT in other EU countries.
The possibility for taxpayers established in other EU countries to avoid VAT registration and compliance costs in Poland.
Feel free to contact us
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Tomasz Michalik
Partner | Tax adviser | Head of the VAT Practice
E: tomasz.michalik@mddp.pl
T: (+48) 501 733 720
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Paweł Selera
Senior Manager | Tax adviser
E: pawel.selera@mddp.pl
T: (+48) 609 352 877