Little taxpayer


According to Art. 2 point 25 of the VAT Act, a small taxpayer is a taxpayer of value added tax:

  • in which the value of sales (including the tax amount) did not exceed the amount expressed in PLN in the previous tax year, corresponding to the equivalent of EUR 1,200,000,

  • running a brokerage company, managing investment funds, being an agent, commissioner or other person providing services of a similar nature, with the exception of a commission commission - if the amount of commission or other forms of remuneration for services rendered (including the tax amount) did not exceed in the previous tax year expressed in PLN the amount corresponding to the equivalent of EUR 45,000.

Importantly, the PIT Act also defines the concept of a small taxpayer. Pursuant to Art. 5a point 20 of the Act is a taxpayer whose sales revenue (including the amount of tax on goods and services) in the previous tax year did not exceed the PLN equivalent of EUR 1,200,000 in the previous tax year;


In both cases, the conversion of amounts expressed in EUR is made at the average EUR exchange rate announced by the National Bank of Poland on the first business day of October of the previous tax year, rounded up to PLN 1,000.

In 2015, the limit of the small taxpayer is PLN 5,015,000.