Poland Increases VAT Registration Threshold to PLN 240,000 in 2026

Effective January 1, 2026, Poland will raise its annual VAT registration threshold from PLN 200,000 to PLN 240,000 (approximately €56,000). This adjustment, introduced as part of the latest legislative package accompanying the implementation of the Krajowy System e-Faktur (KSeF) electronic invoicing regime, acknowledges the impact of record inflation.

Alignment with EU VAT Reform

The change follows the 2025 update to the EU VAT Directive for small enterprises, which allows EU member states to increase their national VAT registration thresholds up to a maximum of €85,000. VAT thresholds across the EU vary by country and typically apply to domestic businesses.

Non-resident businesses are generally required to register from their first taxable transaction, irrespective of their turnover. For companies engaged in cross-border B2C transactions within the EU, simplified compliance mechanisms remain available through the One-Stop Shop (OSS) scheme.

There’s more you should know about e-invoicing in Poland – learn more about the new and upcoming regulations.