The Act increases the VAT exemption threshold from PLN 200,000 to PLN 240,000 from 2026.
Poland published the Act of 24 June 2025 in the Official Gazette on 7 July 2025, raising the VAT exemption threshold from PLN 200,000 to PLN 240,000, effective from 1 January 2026.
The Act amends the Act on Goods and Services Tax.
Under the Act, Taxpayers whose sales exceeded PLN 200,000 but not PLN 240,000 in 2025 can still benefit from the exemption. Additionally, new businesses in 2025 may qualify for the exemption if their proportional sales fall within the same range.
Earlier, Poland’s Senate approved amendments to the VAT Act, increasing the exemption threshold.
