VAT exemption in the Polish JDG - threshold of PLN 240,000 in 2026

From January 1, 2026, the limit for personal VAT exemption is PLN 240,000 of sales value per year. An entrepreneur starting a business during the year applies a proportional limit.

How to calculate the limit

The starting point is the sales value without the tax amount. The Act excludes certain activities from the limit, including:

• intra-Community supply of goods,
• intra-Community distance sales of goods which are not subject to VAT in Poland,
• distance sales of imported goods, which are not subject to VAT in Poland,
• paid deliveries of certain fixed assets and intangible assets subject to depreciation.

Most activities that are exempt in terms of their subject matter are also not included in the limit, but the Act provides exceptions, including selected transactions relating to real estate and financial services, if they are not of an ancillary nature.

The rule "every exempt sale, for example care, always comes within the limit" must not be applied.

WNT is a purchase, not the taxpayer's own sale, so it is not an item that increases the exemption limit. When providing foreign services, you must first determine the place of provision.

Who is disabled

Art. 113 section 13 excludes, among others, taxpayers:

• not having their registered office in Poland,
• providing legal services,
• providing advisory services, except agricultural advisory within the statutory scope,
• providing jewelry services,
• debt collectors, including factoring,
• selling specific goods, including some of the goods online specified in the Act.

An insurance agent is not exempt from the limit simply because he or she acts as an agent. B2C electronic services and returnable packaging also do not create a general prohibition on personal exemption.

Threshold exceededThe exemption becomes invalid for the activity that exceeded the limit. Therefore, you need to monitor the sales value before executing the transaction, and not only after issuing the invoice.

In the case of an invoice for PLN 12,000, which increases sales from PLN 235,000 to PLN 247,000, the entire activity causing the excess is taxed, not only the surplus of PLN 7,000.

VAT-R must be submitted before the date of loss of the exemption. JPK_V7 will cover the period in which the first taxable activity occurred.

Voluntary resignation and return

The taxpayer may resign from the exemption after notifying the office in writing before the beginning of the month in which he resigns. A taxpayer starting a business may notify before the first activity.

The return is possible no earlier than after one year, counting from the end of the year in which the taxpayer lost the exemption or waived it. There is no blanket two-year ban.

VAT-EU and import of services

The personal exemption does not exclude all cross-border obligations. An exempt taxpayer may need VAT-UE, settlement of import of services or VAT-9M, even though he does not submit a regular JPK_V7 as an active taxpayer.

KSeF

VAT exemption does not mean permanent exclusion from KSeF. At the same time, it is not true that every dismissed entrepreneur had to enter the system on April 1, 2026.

In 2026, transitional provisions apply, including a postponement until the end of the year for issuers whose monthly invoice value does not exceed PLN 10,000. You need to check the current schedule and exception conditions.