Exemption referred to in Art. section

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Personal VAT exemption. He would like to return to the subjective exemption from October , because the sales value in proportion to the period of his business amounted to PLN , . In this case, the entrepreneur may return to the VAT exemption no earlier than at the beginning of , because a full year must have passed from the end of the year in which he resigned from the exemption.
  
A return to VAT exemption will be possible provided that in the entrepreneur does not exceed the limit of PLN , and does not perform activities that oblige him to phone number list remain an active VAT payer. Example An entrepreneur benefiting from VAT exemption sold a depreciable fixed asset in December for PLN , . The total turnover for was PLN , . In this situation, despite exceeding the limit, the entrepreneur may remain exempt from VAT in if the turnover does not exceed PLN , in . The sale of a fixed asset that has been depreciated is not included in the turnover limit for.



How to report a return to VAT exemption - VAT-R update The entrepreneur is obliged to submit a VAT-R update to the competent tax office within days from the date of the change, indicating from which month he will benefit from the exemption. In part C. . form VAT-R , the entrepreneur checks point " the taxpayer will benefit from the or of the Act . Additionally, in position Date - indicates the date from which he will use the above-mentioned. layoffs. ifirma.plEconomyThe most important conceptsWhat is unconditional basic income Dynamic technological changes taking place in the economy sometimes force us to take a new look and look for alternative ways to solve problems.