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The VAT exemption threshold in Poland for 2026

From 1 January 2026 the threshold for the small-business VAT exemption in Poland is PLN 240,000 of sales, excluding the tax itself. Work out your own threshold and see how much you can still invoice.

Your situation

How long the business operates in 2026

Sales

What does not count towards the threshold

The threshold excludes, among other things, intra-EU supplies of goods, distance selling, transactions exempt by their subject matter (with some exceptions) and the sale of fixed assets.

Some activities — consultancy, legal services and selling precious-metal goods among them — are excluded from the exemption whatever your turnover.

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