Poland VAT registration threshold

What this value means

PERIOD BASIS: Two-limb tax-year (calendar-year) test under art. 113 ustawy o VAT: the subjective exemption applies if the value of sales (net of VAT) did not exceed PLN 240,000 in the PREVIOUS tax year, and is lost in-year from the transaction that pushes CURRENT-year sales over PLN 240,000 (art. 113 ust. 5); for a business starting mid-year the limit is prorated to the period of activity (art. 113 ust. 9). NON-ESTABLISHED SUPPLIERS: The exemption does not apply to taxable persons without a seat of economic activity in Poland (art. 113 ust. 13 ustawy o VAT) — nil threshold, registration/liability from the first taxable supply. From 1 Jan 2025, transposing Directive (EU) 2020/285, art. 113a extends the exemption to businesses established in other EU Member States under the cross-border SME scheme (EX identification in the home state, EUR 100,000 Union annual turnover ceiling); the PLN 240,000 limit applies to them from 1 Jan 2026 as well. Non-EU businesses: nil threshold, no SME access. IMPORTED DIGITAL SERVICES: Non-EU suppliers of B2C digital/TBE services: nil threshold — Polish VAT from the first supply, registrable via the non-Union OSS instead of domestically. EU-established cross-border sellers of B2C TBE services/distance sales apply the EU-wide EUR 10,000 micro-threshold (expressed in the act as PLN 42,000, art. 28k ustawy o VAT) before Polish VAT and Union OSS apply. Engine traps: (1) the limit was PLN 200,000 through 31 Dec 2025 — engines dated before 2026 must switch values at the year boundary; (2) transitional rule (art. 2 of Dz.U. 2025 poz. 896): a taxpayer whose 2025 sales exceeded 200,000 but not 240,000 may take the exemption from 1 Jan 2026, and the usual one-year wait after losing/waiving the exemption (art. 113 ust. 11) is disapplied for that case; (3) art. 113 ust. 13 lists supplies that can NEVER use the exemption regardless of turnover (e.g. legal and consultancy services, jewellery, certain distance-sold goods, new means of transport) — a single such supply forces registration; (4) first-year proration (ust. 9) means a start-up's effective limit is a fraction of 240,000; (5) exemption is lost from (and including) the transaction exceeding the limit; (6) voluntary registration below the limit is allowed and common for input-VAT recovery. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/pl/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/pl/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/pl/vat-registration-threshold

Other Poland series: Policy interest rate (stopa referencyjna NBP) · Value added tax (podatek od towarow i uslug, VAT) · Statutory minimum wage (minimalne wynagrodzenie za prace) · Public holidays · Consumer price inflation (wskaznik cen towarow i uslug konsumpcyjnych) · Corporate income tax (podatek dochodowy od osob prawnych, CIT) · Personal income tax (podatek dochodowy od osob fizycznych, PIT) · Statutory social-insurance contributions · Statutory interest rates (odsetki ustawowe) · late-payment interest rate · NBP reference exchange rates (table A)