1 September 2025

VAT exemption limit – new amount from 2026

The VAT exemption limit will increase to PLN 240,000 from 2026 – the Sejm adopted an amendment to the Law.

From January 1, 2026, entrepreneurs will be able to benefit from a higher limit of the subjective VAT exemption – according to the amendment to the Bill on the Tax on Goods and Services, which the Sejm adopted on Tuesday. The changes provide for an increase in the sales threshold entitling exemption from the current 200,000 PLN to 240,000 PLN per year.

The Ministry of Finance informs that the new regulations will cover all taxpayers with a registered office in Poland. According to the rules, in 2025, entrepreneurs whose sales value exceeds the current threshold of 200,000 PLN but does not exceed the new limit of 240,000 PLN will be able to continue benefiting from the exemption specified in Article 113, Paragraph 1, of the VAT Act.

VAT exemption limit and debuting companies

For new companies that start their operations during the tax year, the current principle of proportional calculation of the limit is maintained. This means that the expected value of sales, throughout conducting business, cannot exceed 240,000 PLN per year.

415 MPs voted in favor of the amendment. The Law was adopted unanimously – no one voted against or abstained. The new regulations will enter into force at the beginning of 2026.

The increase in the limit is intended to adapt the regulations to economic and inflationary conditions and facilitate the functioning of the smallest entrepreneurs, who, thanks to the VAT exemption, can reduce the formalities and costs of conducting business.