Post by account_disabled on Nov 26, 2023 21:32:08 GMT -8
The exemption may be restored at the beginning of any month by submitting a VAT-R update within days from the date on which the change occurred. Example . Mrs. Anna opened a law firm in and at the same time ran a private rental business taxed at . It ended its business activity on January , . Can Mrs. Anna become VAT exempt in ? If Ms. Anna's revenues in did not exceed , , she may be eligible for VAT exemption from February . If Ms. Anna's revenues in were higher than , , she may not be eligible for personal VAT exemption in . ATTENTION! The limit of , also includes income from rent.
Reporting only activities exempt from VAT An entrepreneur who, after liquidating his business activity in CEIDG, continues to obtain income from private rental for housing purposes, i.e. which is exempt from VAT, may report to the tax office that he will now only photo editing servies perform tax-exempt activities. Therefore, he will not have to send JPK to the office regarding the lease. The notification is made on the VAT-R form within days of the change occurring. Example . Mr. Krzysztof liquidated his business in , but he still obtains income from private rental. He achieved a turnover of , from his business activities.
Can Mr. Krzysztof become a VAT-exempt taxpayer? Yes, Mr. Krzysztof can submit a VAT-R to the office, stating that he will now only perform VAT-exempt activities. In this case, the amount of turnover it achieved in the previous year does not matter. It is important that that, regardless of the amount, are exempt from VAT private rental for residential purposes. If Mr. Krzysztof performs activities other than those exempted objectively, he will have to tax them with VAT, because the condition for exemption up to the limit of , will not be met.
Reporting only activities exempt from VAT An entrepreneur who, after liquidating his business activity in CEIDG, continues to obtain income from private rental for housing purposes, i.e. which is exempt from VAT, may report to the tax office that he will now only photo editing servies perform tax-exempt activities. Therefore, he will not have to send JPK to the office regarding the lease. The notification is made on the VAT-R form within days of the change occurring. Example . Mr. Krzysztof liquidated his business in , but he still obtains income from private rental. He achieved a turnover of , from his business activities.
Can Mr. Krzysztof become a VAT-exempt taxpayer? Yes, Mr. Krzysztof can submit a VAT-R to the office, stating that he will now only perform VAT-exempt activities. In this case, the amount of turnover it achieved in the previous year does not matter. It is important that that, regardless of the amount, are exempt from VAT private rental for residential purposes. If Mr. Krzysztof performs activities other than those exempted objectively, he will have to tax them with VAT, because the condition for exemption up to the limit of , will not be met.