VAT Registration In Poland – Practical Tips And Pitfalls

According to the applicable regulations, as a general rule, any entity performing activities subject to taxation within the territory of the Republic of Poland is required to register for value added tax (VAT) purposes. This obligation arises in particular when services are provided or goods are supplied after exceeding the statutory sales threshold, which from January 2026 amounts to PLN 240,000.

It should be emphasised that for entities starting their business activity, this threshold is calculated proportionally to the period of activity in the given tax year.

At the same time, the legislator has provided a list of activities that trigger a mandatory registration obligation regardless of the level of turnover. This includes, in particular, the provision of advisory, legal, jewellery and factoring services, as well as the supply of certain goods such as energy, tobacco products, passenger cars, new means of transport or buildings, and other goods listed in Annex No. 12 to the VAT