- Increased VAT Registration Threshold: Effective January 1, 2026, Poland will raise its annual VAT registration threshold from PLN 200,000 to PLN 240,000 (approximately €56,000) as part of a legislative package linked to the Krajowy System e-Faktur (KSeF) electronic invoicing regime, reflecting the challenges posed by record inflation.
- Alignment with EU VAT Reforms: This adjustment aligns with the 2025 update to the EU VAT Directive, which permits member states to raise their VAT registration thresholds for small enterprises up to a maximum of €85,000, acknowledging the diverse VAT threshold policies across the EU.
- Registration Requirements for Non-Residents: Non-resident businesses must register for VAT from their first taxable transaction regardless of turnover, and for companies involved in cross-border B2C transactions within the EU, simplified compliance options are available through the One-Stop Shop (OSS) scheme.
Source Comarch
Click on the logo to visit the website
Poland Raises VAT Exemption Threshold to PLN 240,000 Effective January 2026
- The Act raises the VAT exemption threshold from PLN 200,000 to PLN 240,000 starting in 2026
- Published in the Official Gazette on 7 July 2025
- Amends the Act on Goods and Services Tax
- Taxpayers with sales between PLN 200,000 and PLN 240,000 in 2025 can still benefit from the exemption
- New businesses in 2025 may qualify if their proportional sales are within the same range
- Poland’s Senate previously approved these amendments
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
