VAT 2026 – higher exemption limit. Real relief for entrepreneurs

Changes are taking place in the Polish tax system that may significantly facilitate the functioning of micro-enterprises. From January 1, 2026, a new, higher VAT exemption limit will come into force. Instead of the current PLN 200,000, the threshold will be raised to PLN 240,000. For thousands of people running sole proprietorships, this means not only less paperwork, but also greater freedom of action.
It is also an opportunity for better conditions for people who are considering starting their own business or planning further development in a friendly tax environment.

The PLN 200,000 limit in force since 2017 no longer reflects market realities. Rising operating costs, inflation, and general financial pressure have meant that more and more micro-entrepreneurs have had to register as VAT taxpayers, which has entailed additional administrative obligations and costs. The legislator has therefore decided to respond.

The increase in the threshold to PLN 240,000 is primarily a response to the needs of the smallest companies, which are often run by a single person and constitute a significant part of the Polish economy. The amendment to the VAT Act gives them more room to operate without having to account for tax on goods and services. Such facilitations may also increase the number of entrepreneurs willing to cooperate with larger companies, thus opening up new career opportunities, such as a career at Foodcom, where independence, flexibility, and entrepreneurial spirit are valued.

Importantly, the change will also apply to those who exceed the current threshold in 2025 but do not yet reach the new one – thanks to transitional provisions, they will be able to benefit from the exemption from 2026.

The changes will be of particular importance for:

• micro-entrepreneurs operating in services, trade, and crafts,
• people engaged in seasonal activities,
• freelancers and specialists in the creative and technology industries.

The higher tax threshold will allow more companies to operate without having to issue VAT invoices and keep detailed records. For start-ups, this also means a lower entry threshold and a more flexible approach to business development.

VAT exemption is not just a tax relief. It also saves time and money that can be spent on real business development – marketing, training, customer acquisition. No VAT settlements also means less risk of accounting errors and less stress with every change in regulations.
Importantly, introducing a higher limit not only makes life easier for entrepreneurs. It is also a beneficial solution for employers and recruiters – a larger number of stable, independent companies means a wider market for B2B cooperation. For organizations such as Foodcom, which are growing rapidly and looking for partners and specialists to work with, this is definitely good news. Flexible working models and less bureaucracy are one of the foundations of success.

Not entirely. The proportionality rules still apply. If an entrepreneur starts a business during the year, the limit is set in proportion to the length of time the business has been operating. It should also be remembered that some industries are exempt from VAT by law, e.g., the sale of excise goods or the provision of consulting services.
The exemption is optional. What does this mean? A company may opt out of it and decide to register voluntarily as a VAT taxpayer. For some entrepreneurs, this is a more advantageous solution, especially when their customers are other VAT-registered companies.

If you run a business or are planning to start one, it is a good idea to prepare for the new regulations now. The year 2025 will be a turning point – it is on the basis of the turnover achieved in this period that the right to VAT exemption in the following year will be determined.
Make sure you keep clear records of your income, consult an accountant, and consider how the new limit may affect your business plans. In some cases, you will need to rethink your sales strategy and price lists to stay within the PLN 240,000 limit and avoid VAT formalities.
This is also a good time to consider new directions for professional development, such as switching from full-time employment to self-employment. Today’s job market is increasingly based on flexible models of cooperation, and the higher VAT threshold may be an incentive for change.

For companies such as Foodcom, which focus on innovation, speed of operation, and new product development, the change opens up new opportunities. Easier business start-up and operation means greater access to experts, freelancers, and subcontractors who can become an important link in the organizational structure.

By offering attractive job offers and supporting the professional development of its employees, Foodcom is building a brand that is friendly to entrepreneurial, active people, both in full-time employment and in B2B cooperation.

The increase in the VAT limit also fosters an environment in which employees have a real choice: full-time employment, a contract, or their own business – without fear of excessive bureaucracy. This is another step towards a more flexible labor market that responds to the changing needs of candidates and companies.

The introduction of a higher VAT exemption limit is a decision that has both a fiscal and a social dimension. For micro-entrepreneurs, it makes their daily work easier. For the market, it is an impulse for development and greater dynamism. For companies such as Foodcom, it is an opportunity to work with even more qualified specialists who do not have to worry about complicated tax obligations right from the start.
Now is the time to take advantage of the upcoming changes, regardless of whether you are just starting out or already running a business. And if you are looking for a place where your ambitions meet concrete opportunities, check out our current job offers and see what a career at Foodcom looks like.