Higher subjective exemption limit

From 1 January 2026, the VAT subjective exemption limit increases from PLN 200,000 to PLN 240,000.

Intra-Community transactions

Implementation of the ViDA (VAT in the Digital Age) package introduces new reporting obligations for cross-border transactions.

  • Real-time e-reporting obligation for intra-Community supplies and acquisitions
  • New rules for digital platforms as "deemed supplier"
  • Unified VAT OSS registration

Contact us for a detailed discussion of changes affecting your business.