Julita Karas-Gasparska: VAT exemption with higher limit

Zdjęcie: Foto: Adobe Stock


The payer may benefit from the entity exemption from VAT erstwhile the value of its sales did not exceed PLN 200 1000 in the erstwhile or current year. As of 1 January 2026, this limit will increase (for the first time in 9 years) to PLN 240 1000 per year.