In accordance with the decision of the Council of the European Union, the limit of subjective exemption in VAT, which amounted to PLN 150,000, was to be maintained until the end of 2018. However, at the request of Poland, the European Commission has been granted permission to increase the limit in 2017 to PLN 200,000 and to maintain it for 2018. Further extension of this period will depend on the amounts provided in Directive 2006/112 / EC in 2018 and possible re-submission by Poland, an application to extend the current limit.
