Administrative Court of September

Afrinrubi

The right to the exemption or gave up the exemption. The authority indicated that the taxpayer also meets the conditions regarding the limit, as its sales value did not exceed PLN , in total in the previous tax year. zloty. The taxpayer's sales value in also does not exceed this value. A similar wording was also expressed in the individual interpretation of the Tax Chamber in Bydgoszcz of July , , No. ITP/KM, which stated that: provided that the taxpayer does not perform.

The activities referred to in Art. section , he may benefit from tax exemption on the basis and in accordance with the principles specified in Art. section - of the Act. It should be emphasized that the right to re-use the goods phone number list and services tax exemption applies only from the beginning of a given tax year, i.e. from January ; the above is indicated - contrary to your opinion - by the provision in Art. section of the Act: "after one year, counting from the end of the year". Therefore, it is not possible to elect exemption.



From the beginning of any month in a given tax year. The provisions of the VAT Act do not impose any restrictions on the selection of the month from which the taxpayer may benefit from the exemption. They only say that this may take place no earlier than after one year cf. judgment of the Supreme  , , ref. no. act I FSK / . IMPORTANT - if the taxpayer decides to return to VAT exemption, he is obliged to submit a VAT-R update application within days from the date of the change.