Czym jest VAT i kto go musi płacić? Wyjaśnione prostym językiem!

In the tenth episode of the "Entrepreneur's Essentials" podcast, I talk about the tax that generates the largest revenue for the state budget: VAT. I try to explain the basics of how VAT works, discussing who must register for VAT, whether everyone is a VAT payer, the difference between an active and an exempt VAT payer, and the most popular VAT exemptions available to entrepreneurs. The VAT Act includes the items I discuss in the video, in particular: 1. Article 113, paragraph 13 - the list of goods and services that immediately qualify you for VAT; 2. Article 43, paragraph 13. 1 - List of goods and services exempt from VAT (regardless of sales amount) Link to the Act: https://isap.sejm.gov.pl/isap.nsf/dow... The "Niezbędnik Przedsiębiorcy" podcast provides a simple overview of how to start and run a business in Poland and how to pay the lowest possible taxes. The podcast is aimed at both those already running a business and those considering starting their own business. The podcast was created by Jarosław Badowski, a tax advisor and partner at BD Partner accounting firm. The video was recorded and edited by Elsi Adajew. Thanks to Elsi! 00:00 Introduction 00:27 Why is VAT important? 02:20 How does VAT work? Output and Input VAT 15:25 Is it worth registering for VAT? 16:25 When should you register for VAT? 18:25 How can you avoid VAT? Available exemptions 24:45 VAT traps! Renting an apartment 27:45 Unregistered business and VAT 29:40 Conclusion