With effect of 1 January 2014, the following income tax and VAT thresholds, which in the domestic laws are expressed as an equivalent of EUR, will be converted to PLN based on the exchange rate of EUR 1 = PLN 4.2230 (as explained below): -   the threshold to qualify as a small taxpayer for income tax and VAT purposes will be PLN 5,068 thousand (equivalent of EUR 1,200 thousand) of annual turnover, including VAT. For agents and commissionaires, this threshold will be PLN 190,000 (equivalent to EUR 45,000) for VAT purposes only; and -   the investment incentive (immediate...