Poland has set the thresholds for certain regimes for small taxpayers for 2024, including the reduced corporate tax rate, simplified VAT regime, investment incentive deduction, and simplified flat-rate tax. The thresholds are as follows: The revenue threshold for treatment as a small taxpayer and eligible for the reduced corporate tax rate (9%) or the reduced rate under the optional distribution tax regime (10%) tax on distributed profits for 2024 is PLN 9.218 million, inclusive of VAT, in 2023; The supply threshold for the simplified VAT regime for small taxpayers is PLN 9.218 million for 2024; For small taxpayers and newly...