In 2025, Polish companies and entrepreneurs were entitled to a VAT exemption if their annual income (sales) did not exceed PLN 200,000. In 2026, this VAT exemption limit is PLN 240,000. The conditions for this limit are briefly described below.

Who is a VAT payer?

A VAT payer in Poland is:

• An active VAT payer, i.e., a payer who pays VAT,
• A VAT exempt payer, who uses a subjective exemption due to a set sales limit or an objective exemption for certain activities*.

The subjective VAT exemption can be used if income (sales value) does not exceed PLN 240,000 in 2026.

Taxpayers whose income in 2025 exceeded PLN 200,000 but did not exceed PLN 240,000 may revert to the VAT exemption after January 1, 2026.

This also applies to entrepreneurs who commenced their activities in 2025. In their case, the limit is calculated proportionally to the period of activity in a given year.

The sales limit does not include:

• distance sales of goods (imported goods) within the EU that are not subject to VAT in Poland,
• sales of goods and services exempt from VAT (except, among other things, real estate transactions),
• sales of fixed assets and intangible assets subject to depreciation.

When does the VAT exemption limit not apply?

The annual income (sales) limit does not apply to the sale of the following goods:

• jewelry,
• goods subject to excise duty,
• land,
• new vehicles,

online sales of goods such as:

• cosmetics,
• computers, electronic and optical products,
• household electrical appliances,
• car and motorcycle parts

or the provision of the following services:

• legal services,
• consulting services,
• debt collection, including factoring.

* Art. 43 ust. 1 Ustawa z dnia 11 marca 2004 r. o podatku od towarów i usług.