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

Business start date

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

Tax year

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).