Polish VAT exemption limit 2026: how much more you can sell
Enter the date you started, your sales so far this year and your planned invoices. The calculator works out the limit, pro rata in your first year, shows the headroom up to 240,000 zł and flags the invoice from which you add VAT.
Law as of 21 October 2026.
Your sales
For 2025 the 240,000 zł limit counts, pro rata if you started in 2025: the transitional rule also covers sales between 200,000 and 240,000 zł (art. 2 of the act of 24 June 2025).
Leave out sales of fixed assets and most sales exempt under art. 43 ust. 1 (art. 113 ust. 2).
Planned invoices
within the limit, no VAT · PLN 220,000.00
crosses the limit: VAT applies · PLN 250,000.00
Result
Left before the limit
PLN 60,000.00
- Exemption limit 2026PLN 240,000.00
- Sales so farPLN 180,000.00
The invoice of 7 December 2026 for PLN 30,000.00 exceeds the limit by PLN 10,000.00. The exemption ends with this sale (art. 113 ust. 5 and 10): issue it with VAT on the whole amount and file VAT-R before the day of the sale (art. 96 ust. 5 pkt 2).
Who cannot use the exemption (art. 113 ust. 13 of the VAT Act)
- Supplies of goods in annex 12 of the VAT Act, such as gold, silver and platinum, unwrought or semi-manufactured.
- Supplies of excise goods, except electricity, tobacco products and passenger cars that are fixed assets.
- Supplies of buildings, structures or their parts on or before first occupation, or within 2 years of it (art. 43 ust. 1 pkt 10 lit. a and b).
- Supplies of building land and new means of transport.
- Distance sales, such as in an online shop, of cosmetics and toiletries, computers, electronic and optical products, electrical equipment and machinery (PKWiU 20.42.1, 26, 27, 28).
- Wholesale and retail sales of parts and accessories for cars and motorcycles (PKWiU 45.3 and ex 45.4).
- Legal services, advisory services (except agricultural advice), jewellery services and debt collection, including factoring.
Legal basis and sources
VAT Act: art. 2 pkt 22, art. 96 ust. 5, art. 113 (Dz.U. 2026 poz. 1263)240,000 zł limit and transitional rule (Dz.U. 2025 poz. 896)Changes from 2027: art. 113 ust. 1a (Dz.U. 2026 poz. 1270)biznes.gov.pl: VAT exemption and pro rata limitMinistry of Finance and Economy: reply to parliamentary question 12839 on the transitional ruleHow we calculate
1. The 240,000 zł limit
From 1 January 2026, the small business exemption applies when net sales exceeded 240,000 zł in neither the previous nor the current year (art. 113 ust. 1 of the VAT Act as amended by Dz.U. 2025 poz. 896). Until the end of 2025 the limit was 200,000 zł. The amount stays the same in 2027.
2. Pro rata in your first year
If you start during the year, the limit is proportional to the period of activity (art. 113 ust. 9). We multiply 240,000 zł by the days from your start date to 31 December, both included, and divide by the days in the year, as in the biznes.gov.pl example: a start on 2 May 2026 gives 240,000 × 244 / 365 = 160,438.36 zł.
3. What counts towards the limit
Net sales as defined in art. 2 pkt 22: supplies and services in Poland, exports of goods and intra-EU supplies of goods. Sales of fixed assets do not count, nor do sales exempt under art. 43 ust. 1 apart from exceptions such as real estate transactions, nor distance sales taxed abroad (art. 113 ust. 2).
4. The invoice that crosses the limit
The exemption ends with the sale that exceeds the limit (art. 113 ust. 5 and 10). That sale is already fully taxed, as is every later one. File the VAT-R registration before the day you lose the exemption (art. 96 ust. 5 pkt 2). You can return to the exemption one full year after the end of the year in which you lost it, at the earliest (art. 113 ust. 11).
What the calculator does not check
- Whether your activity is excluded from the exemption. The exclusions of art. 113 ust. 13 are listed below the calculator.
- Exemptions by type of supply under art. 43, such as medical, educational and financial services. They have no amount limit.
- The EU SME scheme, the exemption in other EU countries (art. 113a and 113b), and EU distance sales.
- A tax year other than the calendar year, or amounts in other currencies. Enter net sales in złoty.
- From 2027, transfers of your own goods to another EU country count towards the limit too (art. 113 ust. 1a added by Dz.U. 2026 poz. 1270). The calculator does not separate them: include them in your sales.
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Frequently asked questions
What is the Polish VAT exemption limit in 2026?
240,000 zł of net sales a year. The act of 24 June 2025 (Dz.U. 2025 poz. 896) raised it from 200,000 zł from 1 January 2026. The exemption applies if sales exceeded that amount in neither the previous nor the current year (art. 113 ust. 1 of the VAT Act). The limit is 240,000 zł in 2027 too.
My 2025 sales were above 200,000 zł. Can I be exempt in 2026?
Yes, if they did not exceed 240,000 zł. The act that raised the limit lets businesses whose 2025 sales were above 200,000 zł but not above 240,000 zł use the exemption from 2026 (art. 2 ust. 1 of the act of 24 June 2025). The same applies to businesses that started in 2025 whose sales, in proportion to their period of activity, were above 200,000 zł but not above 240,000 zł (art. 2 ust. 2). The Ministry of Finance and Economy confirmed that this rule overrides the one-year wait of art. 113 ust. 11, so it also covers businesses that lost the exemption in 2025 (reply of 22 October 2025 to parliamentary question no. 12839).
How is the limit calculated when I start during the year?
In proportion to your days of activity: 240,000 zł × days from the start to 31 December / days in the year (art. 113 ust. 9 of the VAT Act, the method used on biznes.gov.pl). A start on 1 August 2026 gives 240,000 × 153 / 365 = 100,602.74 zł. What counts is your expected sales: if you know from the start that you will exceed the limit, the exemption does not apply.
What happens when I exceed the limit?
The exemption ends with the sale that exceeds the limit, not from the next month or year (art. 113 ust. 5 and 10 of the VAT Act). The invoice that crosses the limit already carries VAT on the whole amount and goes into your JPK_V7. File VAT-R before the day you lose the exemption (art. 96 ust. 5 pkt 2).
Who cannot use the small business exemption?
Businesses providing legal, advisory (except agricultural advice), jewellery and debt collection services, including factoring, and businesses selling precious metals from annex 12, excise goods with exceptions, new means of transport, building land and some buildings, or selling at a distance, for example in an online shop, electronics, electrical equipment and cosmetics, among others (art. 113 ust. 13 of the VAT Act). The full list is below the calculator.
Do exports and sales to the EU count towards the limit?
Exports of goods and intra-EU supplies of goods do, because they are sales as defined in art. 2 pkt 22 of the VAT Act. That definition covers services only when they are supplied in Poland, so it leaves out services taxed abroad, such as services to EU businesses (art. 28b). Sales of fixed assets and most sales exempt under art. 43 ust. 1 do not count either (art. 113 ust. 2).
Can I give up the exemption?
Yes. You notify the head of the tax office before the start of the month from which you give it up, or, for a new business that wants to be VAT registered from its first sale, before the day of that sale (art. 113 ust. 4 of the VAT Act). You can return to the exemption one full year after the end of the year you gave it up, at the earliest (art. 113 ust. 11).
The calculator is for information only and is not tax advice. Calculations run in your browser; nothing is sent or stored.