VAT and cash register limit calculator

Enter your business start date — we calculate your VAT exemption turnover limit (Polish sales) and the cash register exemption limit for sales to individuals and lump-sum farmers.

What this calculator does

  • VAT exemption limit — annual turnover threshold (PLN 240,000 in 2026, PLN 200,000 in earlier years); exceeding it requires VAT registration.
  • Cash register exemption limit — PLN 20,000 per year of sales to individuals not conducting business and lump-sum farmers (cash and cashless).
  • Proportional limit — if you start mid-year, both limits are calculated from the start date to 31 December (annual limit ÷ 365 × number of days).

Parameters

Date registered in CEIDG / KRS as the start of business activity.

Year for which the limit is calculated (from start date to 31 December of that year).

Result

VAT exemption limit

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Sales limit without a cash register

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Tax year—
Business start date—
Period end—
Days in period—
Calculation method—
Annual VAT limit (base)—
Annual cash register limit (base)—

Annual VAT limit: PLN 240,000 from 2026, PLN 200,000 earlier (Art. 113 VAT Act). Cash register limit: PLN 20,000 (entity exemption, MF regulation on cash registers). Some sectors require a register from the first sale regardless of the limit.

This calculator is for information only and does not replace individual tax advice. It does not cover sector exclusions, sales excluded from the VAT limit, or the date of first sale to individuals (cash register rules may count from that date).

Crossing the limit means a registration, not only a number

The calculator shows how much turnover is left under the threshold. VAT registration and a cash register have their own deadlines. We help you meet them before the threshold is only theoretical.

See pricing

Questions and answers

What is the VAT exemption limit?

For 2026 the calculator uses an annual turnover threshold in Poland of 240,000 PLN. For other years it uses 200,000 PLN. Once you cross it, you have to register as a VAT payer.

How is the cash-register limit calculated?

20,000 PLN a year of sales to private individuals and lump-sum farmers, in cash and cashless. It is a separate threshold from the VAT limit.

What if the business started during the year?

Both limits are then pro-rated: the annual limit divided by 365 and multiplied by the number of days from the start date to 31 December.