Tax and balance sheet limits for 2022
In order to properly record economic events, use reliefs, simplifications or know your rights and obligations, it is necessary to know what tax and balance sheet limits are in force for the current year. Thanks to this, it is possible to agree, for example, on the status of a small taxpayer for CIT, PIT and VAT purposes or whether we are obliged to keep accounting books. Tax and balance sheet limits are expressed in euro, therefore their value should be converted into zlotys. For this purpose, the average NBP exchange rate on October 1 of the previous year is taken into account.
What tax and balance sheet limits will apply in 2022?
Tax and balance sheet limits for 2022 are converted at the exchange rate announced by the National Bank of Poland on October 1, 2021, which amounted to PLN 4.5941 / EUR (in accordance with table no. 191 / A / NBP / 2021). Below is a table showing the limits in force in 2022:
|
Range: |
Limit in euro |
Limit converted into PLN |
|
Small taxable person status for VAT purposes |
1 200 000 |
5 513 000 |
|
45,000 - for the commission-remunerated taxpayer |
207 000 | |
|
Small taxpayer status for CIT / PIT purposes |
2 000 000 |
9 188 000 |
|
The right to pay a lump sum on recorded income |
2 000 000 |
9 188 200 |
|
Right to quarterly lump sum payment |
200 000 |
918 820 |
|
Obligation to keep accounting books |
2 000 000 |
9 188 200 |
