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Changes to VAT from 2026- what do they mean for businesses?

The year 2026 brings an important change to the VAT system in Poland. The new regulations may significantly affect the way micro-enterprises, sole proprietorships, and startups settle their taxes.

Raising the VAT exemption limit is an opportunity to simplify formalities, but also a decision that needs to be carefully considered.

New VAT limit from 2026- PLN 240,000

According to the planned amendment, from 2026, the limit for VAT exemption will increase from PLN 200,000 to PLN 240,000 of annual turnover.

According to the planned amendment, from 2026, the limit for VAT exemption will increase from PLN 200,000 to PLN 240,000 of annual turnover.

For eligible entrepreneurs, this means that:

  • fewer reporting obligations,
  • simpler tax settlements,
  • greater freedom in setting prices,
  • lower administrative costs.

This is good news, especially for new companies and people starting a business in the coming year.

Not every industry will benefit from VAT exemption

The exemption does not apply to everyone. Certain industries are excluded, in particular consulting and professional services, which must be registered as VAT payers regardless of their turnover.

VAT exemptio- is it worth it?

The new regulations leave the choice up to you- take advantage of the exemption or register as an active VAT taxpayer?

It is worth analyzing:

  • customer profile (whether they are VAT taxpayers),
  • anticipated costs and revenues,
  • formal obligations associated with each option.

For many companies, 2026 is the moment when they need to revise their tax and accounting strategy.

It is worth analyzing: customer profile (whether they are VAT taxpayers), anticipated costs and revenues, formal obligations associated with each option.

Do you have a business or are you planning to start one? Find out how to prepare for changes in VAT

Not every tax decision is obvious, but each one has its consequences.
If you are unsure which option would be better for your business, trust the experts and consult with us.

Tax law 2026

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Author team leader D&P Legal Maciej Gralec
check full info of team member: Maciej Gralec

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