From 1 January 2026, the Polish sales-based VAT exemption threshold is PLN 240,000, replacing PLN 200,000. For a business starting during the year, pro-rate it to the trading period. Eligibility conditions apply and certain goods and services are excluded regardless of turnover. This is not a PIT exemption. Cross-border transactions also require checks of the place of taxation and special rules.
Official sources, checked 2026-10-23: