New VAT exemption limit – 240,000 PLN
Starting from January 1, 2026, the limit for VAT exemption for small businesses has increased from 200,000 PLN to 240,000 PLN, giving microentrepreneurs an additional safety margin in turnover without having to register as an active VAT payer.
From 2026, taxpayers whose sales value in the previous tax year did not exceed 240,000 PLN can benefit from the subjective exemption. The previous limit of 200,000 PLN has been raised by 40,000 PLN, which means greater flexibility, especially for the smallest companies and individuals running sole proprietorships.