Effective 1 January 2026, Poland will increase its annual VAT registration threshold from PLN 200,000 to PLN 240,000 (approximately €56,000), as part of a legislative package supporting the rollout of the Krajowy System e-Faktur (KSeF) e-invoicing system. The change reflects adjustments for inflation and aligns with the 2025 revision of the EU VAT Directive for small enterprises, which permits member states to raise national thresholds up to €85,000. The new threshold applies to domestic businesses, while non-resident companies remain subject to VAT registration from their first taxable transaction. Cross-border B2C sellers can continue using the EU’s One-Stop Shop (OSS) for simplified compliance.
