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Additional information

• you are able to benefit from the VAT exemption in Poland and simultaneously benefit from the exemption under the SME special scheme in other EU Member States, you can also benefit from the exemption under the SME special scheme in other Member States if you have an active VAT taxpayer status in Poland, if you continue not to exceed the EU exclusion threshold;
•  you are able to apply the SME special scheme and simultaneously be registered for the purposes of the OSS union scheme settling VAT due in the EU Member States in which you do not benefit from the SME special scheme.

Important

• as on 1 January 2025 Spain does not provide for the VAT exemption under the SME special scheme,

• the SME special scheme does not apply to supplies of goods and/or services made by a taxable person established in the EU Member State if the place of that supply is in Northern Ireland and to supplies of goods and/or services made by a taxable person established in Northern Ireland if the place of that supply is in the EU Member State.