an online process to complete all the steps for starting a business is being developed under the better regulations programme at the same time there is a need to reduce the number of steps and procedures which is the focus of preparation work in as noted in chapter poland has one of the most restrictive regulations affecting entrepreneurship among oecd countries the valueadded tax vat exemption level only applies to enterprises with turnover of less than pln which is low compared to international standards and requires excessive compliance time compared to other eu countries