Polish VAT exemption limit 2026 — PLN 240,000

From 1 January 2026 the Polish small-business VAT exemption limit is PLN 240,000 of annual sales — previously PLN 200,000 (amendment to the VAT Act, Journal of Laws 2025 item 896, art. 113(1)). If you start your business mid-year, the limit is prorated. Some activities cannot use the exemption at all, e.g. legal and consultancy services, regardless of turnover.

The 2026 VAT limit in brief

When you start mid-year, the limit is prorated to the period of activity: PLN 240,000 × days of activity ÷ 365.

Who cannot use the exemption

Art. 113(13) of the VAT Act excludes from the small-business exemption, among others:

• legal services and consultancy services (with exceptions)
• jewellery services and debt collection services
• supplies of e.g. excise goods (with exceptions), new means of transport, building land and articles of precious metals

In these cases you are an active VAT payer from your first sale.

What happens when you exceed the limit

The exemption expires from the transaction that exceeded the limit — that transaction is already subject to VAT (art. 113(5)). You must register as an active VAT payer beforehand (VAT-R form). You can return to the exemption at the earliest one year after the end of the year in which you lost it.

The 2026 transitional rule

If in 2025 you exceeded PLN 200,000 but not PLN 240,000, you could return to the exemption from 1 January 2026 by updating VAT-R.

Is the exemption worth it

The exemption simplifies accounting and lowers prices for private customers. Active VAT can be better when you sell to businesses (they deduct VAT) or have large VAT-bearing expenses, e.g. equipment or a car. Other business costs are summarised in how much a sole proprietorship costs in 2026.

Calculate it for yourself

FAQ

What is the Polish VAT exemption limit in 2026?

PLN 240,000 of sales in a year. Previously the limit was PLN 200,000. If you start mid-year, the limit is prorated.

Can a lawyer use the VAT exemption in Poland?

No. Legal services are excluded from the small-business exemption (art. 113(13)), so VAT applies from the first sale, regardless of turnover.

What happens after exceeding PLN 240,000?

The exemption expires from the transaction that exceeded the limit — that transaction is already subject to VAT. You must file VAT-R before it.

Polish taxes & contributions 2026 — the full series

Amounts and legal status as of 09.10.2026, based on legislation and announcements of ZUS, GUS and the Ministry of Finance. Rules change — verify current values before deciding or consult an accountant or tax adviser.