The conditions for applying for quarterly reports are as follows:
1. Only businesses with a turnover of less than PLN5,068,000 may make quarterly payments.
Only businesses with a turnover of less than PLN5,068,000 may make quarterly payments.
2. If a business chooses to file quarterly returns it may still be required to make monthly VAT prepayments depending on turnover.
If a business chooses to file quarterly returns on a quarterly returns it may still be required to make monthly VAT prepayments depending on turnover.
The deadline for making Polish VAT prepayments must be completed by the 25th of each month.