Poland Small Taxpayer Thresholds for Reduced Tax Rate, Simplified VAT, Investment Incentive, and Flat Tax Rates for 2020

Poland has set the thresholds for certain regimes for small taxpayers, including the reduced corporate tax rate, simplified VAT regime, investment incentive deduction, and flat tax rates as follows:

• The revenue threshold for treatment as a small taxpayer and eligible for the reduced corporate tax rate (9%) for 2020 is PLN 8.747 million, inclusive of VAT, in 2019;
• The supply threshold for the simplified VAT regime for small taxpayers is PLN 5.248 million for 2020;
• For small taxpayers and newl…