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Higher VAT exemption limit for small businesses from 2026

From January 1, 2026, the annual sales limit for VAT exemption will increase. This change affects businesses whose revenues do not exceed the new amount, potentially simplifying operations for the smallest entrepreneurs.
Key points
The annual sales limit for VAT exemption will increase from PLN 200,000 to PLN 240,000.
Businesses that exceeded the old limit in 2025 but did not exceed the new one will be eligible for the exemption from 2026.
The new rules will come into effect on January 1, 2026.
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VOTING RESULTS
2025-06-24
For 415
Against 0
Abstain 0
gavel
Status:
Enacted
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Additional Information
Print number: 10_1232
Process start date: 2025-05-08
Voting date: 2025-06-24
Meeting no: 37
Voting no: 15
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-2.5-flash-preview-04-17
Source data: api.sejm.gov.pl
AI work logs for this document launch

OFFICIAL LEGAL TITLE

o zmianie ustawy o podatku od towarów i usług

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 10_1232.

When did the legislative process begin?

The process officially started on 2025-05-08.

What are the main provisions?

Key points include:

  • The annual sales limit for VAT exemption will increase from PLN 200,000 to PLN 240,000.
  • Businesses that exceeded the old limit in 2025 but did not exceed the new one will be eligible for the exemption from 2026.
  • The new rules will come into effect on January 1, 2026.
What is the specific legal status?

The current status is Enacted.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-30.

What is the impact of this bill?

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge.

CATEGORIES

Taxes Economy