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SME scheme - general information

Data publikacji: 27.02.2026
Data aktualizacji: 27.02.2026

Article is also available in other languages: PL

From 1 January 2025, a special scheme for small enterprises (the SME scheme) allows enterprises established in the territory of one of the Member States to benefit from the VAT exemption in any other Member State, in which they are not established. In order to apply for the VAT exemption in such other Member State a taxable person gives a notification to the Member State of establishment of the intention to benefit from the VAT exemption in the other Member States (the prior notification). In the prior notification the taxable person reports the turnover in the current calendar year and the preceding year. This will allow to verify whether the taxable person’s annual turnover meets the limit qualifying for the VAT exemption in every other Member State. Some Member States may require reporting the turnover in two calendar years preceding the year of submission of the prior notification. The taxable person will subsequently quarterly report their turnover in each Member State for each calendar quarter.

Benefitting from the SME scheme is not mandatory. The taxable person may choose to comply with general VAT obligations set forth in any Member State. The taxable person may also choose to apply the SME scheme in some Member States and at the same time apply general VAT rules in other Member States. The registration for the cross-border SME scheme does not prevent a taxable person to act as an active VAT taxpayer in the Member State of establishment.