Personal exemption from VAT in 2025 – limit unchanged
Subjective VAT exemption – the Ministry of Finance does not plan any changes
There have been talks for some time about plans to increase the VAT exemption limit, but as determined by the editors of the PIT.pl portal and as follows from the response to parliamentary interpellation no. 3521, the Ministry of Finance is not inclined to change the limit amount.
As we read in the response to the above-mentioned interpellation: Personal exemption from VAT is an option provided for Member States. Member States may, but do not have to, implement it. Poland took advantage of this opportunity by implementing the solutions provided for in Title XII, Chapter 1, Section 2 of the VAT Directive - currently the exemption limit is 200,000 PLN and remains at the average level in the European Union. Increasing the limit for personal VAT exemption would result in significant negative budgetary effects. This means that from 1 January 2025, the unchanged personal exemption limit in Poland will apply to both taxpayers with their registered office in the territory of the country and taxpayers with their registered office in Member States other than the Republic of Poland.
Therefore, in 2025, the limit for personal VAT exemption will be 200,000 PLN per year. If the above-mentioned limit is exceeded, the entrepreneur is obliged to register as a VAT payer and pay VAT.
Other changes in VAT? – there are already plans of the Ministry of Finance
However, it is possible that in 2025 VAT payers will use another proposed solution, namely the draft act on amending the Act on goods and services tax and certain other acts prepared by the Ministry of Finance. You can read more about this solution in the article: VAT exemption for small businesses in the EU - draft regulations.
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