{"id":2396,"date":"2023-09-28T21:49:28","date_gmt":"2023-09-28T21:49:28","guid":{"rendered":"https:\/\/ceo.com.pl\/en\/?p=2396"},"modified":"2023-09-28T21:51:13","modified_gmt":"2023-09-28T21:51:13","slug":"actual-nature-of-business-activity-is-more-important-than-the-entries-in-the-polish-classification-of-activities-pkd-68516","status":"publish","type":"post","link":"https:\/\/ceo.com.pl\/en\/actual-nature-of-business-activity-is-more-important-than-the-entries-in-the-polish-classification-of-activities-pkd-68516\/","title":{"rendered":"Actual nature of business activity is more important than the entries in the Polish Classification of Activities (PKD)"},"content":{"rendered":"

Even if the PKD symbol and the industry in which the entrepreneur operates indicate the provision of goods or services subject to VAT, the company can benefit from a VAT exemption if it does not actually carry out such activities.<\/p>\n

Despite the neutrality of the goods and services tax, some entrepreneurs prefer not to pay VAT. This is especially true in B2C relationships where a 23% charge on the final price is a barrier to business operations. The regulations allow for VAT-exempted activity. To benefit from this, an entrepreneur must meet certain subjective and objective conditions. Does the fact of conducting an activity with a PKD subject to VAT tax prevent the use of the exemption?<\/p>\n

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