Quarterly VAT settlement in 2022 - who will benefit?


From 2022, there will be a change in the quarterly VAT settlement, which is due to the newly established sales limit for small taxpayers in the tax on goods and services. We have checked what the sales limit will apply to make it possible to settle VAT on a quarterly basis!

Quarterly VAT settlement - who can benefit?

Quarterly VAT settlements are possible for entrepreneurs who have the status of a small taxpayer for the purposes of tax on goods and services. The taxpayer has this status if he meets the following conditions:

  • 12 months have elapsed from the moment of registration for VAT as an active taxpayer,

  • sales in the previous year were less than 1,200,000 euros.

The sales limit is converted into PLN according to the average NBP exchange rate from the first business day of October of the previous tax year.

In the current year - 2021, the limit is PLN 5,418,000, however, in accordance with the above rule, it is set for each year separately. So what will be the limit in 2022?

The sales limit in 2022 and the quarterly VAT settlement

In accordance with the adopted principle of calculating the limit, the NBP exchange rate from the first business day of October preceding the tax year to which the limit applies is PLN 4.5941. Quarterly VAT settlements in 2022 will be possible for taxpayers whose sales in 2021 did not exceed PLN 5,513,000.