Poland

The VAT small-business threshold in Poland is PLN 240,000 of annual turnover. The standard VAT rate is 23%.

Subjective exemption (zwolnienie podmiotowe), raised from PLN 200,000 to PLN 240,000 from 1 January 2026: sales excluding VAT must not exceed PLN 240,000 in the previous or current tax year (prorated in the first year of activity). The exemption is lost from the transaction that exceeds the limit; excluded activities are listed in art. 113(13) of the VAT Act. No transitional period.

Since 1 January 2025, Poland also applies the EU cross-border small-business exemption: a business established in another member state can use Poland’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there. Polish EX numbers are issued and deactivated by the Head of the Second Tax Office Warszawa-Śródmieście.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Poland?

The VAT small-business threshold in Poland is PLN 240,000 of annual turnover.

What is the standard VAT rate in Poland?

23%. Reduced rates: 5%, 8%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.