No, it's profit, not revenue.Just a remark:
Yes; beware that the 2M threshold for the revenue (not the profit!) includes the amount of VAT due.
In Poland it seems to be much more complicated than in Estonia. The taxpayer have to meet a set of conditions, such as maximum income limit, appropriate shareholding structure, incurring investment expenses or keeping a certain level of employment. Then the tax will be deferred until the profit from the company is paid (distributed).
Well, I was just questioning the methodology of defining the threshold for “a small company” – I was convinced that it is really derived from the revenue, not from the profit. See for example here Poland Tax Overview | Guide 2022 (the first link in English that I found now).It's written everywhere, it is the normal corporate tax rate; it is just reduced for "small companies." from 19% to 9%.
well it says revenue, it's the standard corporate tax rate, nothing to do with the Romanian CIT of 1.2%
Are you sure? Would you mind to provide some source?
sorry my first comment I mixed profit with revenue.
I see there is confusion; let me explain myself clearly ahaha
Ok, I read what you said again; you were right; it's 2.000000 EUR of revenue, the limit to access that tax rate.