From 1 January 2026 a business owner does not have to register as a VAT payer as long as their sales for the year do not exceed 240 000 zł. Previously the threshold was 200 000 zł.
Who the exemption does not apply to
There are types of activity where registration is compulsory from the first sale, regardless of turnover: for example, certain services and the sale of certain goods, while services for businesses from other EU countries require at least VAT-UE registration. This is worth checking before you start.
When to register
If your turnover is approaching the limit, you need to apply for registration before the sale with which you exceed it. Sometimes it pays to register earlier, for example if your clients are businesses and need VAT on the invoice, or if you buy a lot with VAT.
We will help you register for VAT and VAT-UE: VAT and OSS registration.
