Abstract
Purpose – The purpose of this article is to identify the impact of 2017 changes in the VAT regulations on small construction companies. Design/methodology/approach – The article employs the following research methods: literature overview, analysis and inference. A case study was discussed. A small Polish construction business was used as an object of research. Findings – Special characteristics of the construction companies were identi ed. The essence of the VAT was studied. Tax changes and their implications for small construction companies were determined and analyzed. Originality/value – The value of the article resides in the identi cation of problems likely to impact the con- struction industry due to the changes in VAT regulations effective from January 1, 2017.
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