The VAT rate cap for distance sales within the EU in Poland in 2025 was 42,000 zlotys or 10,000 euros. If this cap is exceeded, the seller of goods or service providers must use the VAT rate applicable in the country of sale or delivery, respectively. What will the VAT cap for distance sales within the EU be in 2026? Our article briefly covers this.

When selling goods and services remotely from Poland within the EU, several VAT procedures may apply, which we discuss in detail in our article.

Several VAT procedures may apply to distance sales of goods and services from Poland within the EU, which we discuss in detail in our article. Within the EU, distance selling of goods and services (WSTO) and telecom, electronic, and electronic services (TBE) requires a limit, beyond which the seller of goods or service providers must apply the VAT rate in the country of sale/delivery.

This limit for distance selling for 2026 remains the same as it was in 2025 and amounts to PLN 42,000 or EUR 10,000.