MK Consult
In Poland, the necessity to pay VAT (value-added tax) depends on your annual turnover. If your income exceeds 200,000 zlotys per year, you are required to register as a VAT payer and pay this tax. If your income is below this threshold, you can choose not to register as a VAT payer【4:2†source】.
It's also worth noting that if you're just starting a business and your turnover doesn't exceed the specified threshold, you can take advantage of the exemption from paying VAT【4:1†source】.
What field do you plan to work in? This may affect your tax obligations.