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Commentary

Supplies by non-taxable persons (Poland)

38 Poland

A non-taxable person (entity) is any legal or natural person that is not registered for VAT. These generally fall into one of two categories:

  1. Ìý

    •ÌýÌýÌýÌý small businesses making supplies that would be taxable but whose turnover is below the VAT registration threshold (see 38.1) – in the Polish VAT

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