VAT exemption threshold to increase in 2026
On 24 June 2025, an amendment to the Polish VAT Act was published, introducing an increase in the VAT exemption threshold from PLN 200,000 to PLN 240,000.
Who does the change apply to?
The new regulations will apply to:
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taxpayers established in Poland,
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and taxpayers established in other EU Member States.
When does the new threshold take effect?
The higher exemption threshold will come into force on 1 January 2026.
Importantly, taxpayers whose turnover in 2025 exceeds PLN 200,000 but does not exceed PLN 240,000 will be eligible to apply the exemption starting from 2026.
What does this mean for micro and small businesses?
The additional PLN 40,000 in the exemption limit may have a real impact on small-scale entrepreneurs, offering:
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greater flexibility in managing sales,
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reduced administrative burden,
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and the possibility to remain outside the VAT system for longer.