As announced before, new cash payment limits will be introduced a year later, in January 2024. Changes refer not only to B2B relations but also to B2C.
Currently, the limit for entrepreneurs (B2B) in the field of transactions related to their business activity is PLN 15,000.
Please read more to find out what happens after January 1st, 2024.
New cash payment limits in Poland from January 2024
Public
Poland
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
1838
Content accuracy validation date:
27.12.2022
Content accuracy validation time:
15:10h
From January 2024, this limit will be reduced to PLN 8,000.
The consumer will have to make payments via a bank account when the value of the transaction with the entrepreneur, regardless of the number of payments resulting from it, exceeds PLN 20,000 or the equivalent of this amount. In a situation where the consumer purchases goods or services from the entrepreneur, the limit for cash payments will be PLN 20,000. (B2C)
It is important to state that a taxpayer who fails to comply with the non-cash payment obligation by exceeding the transaction limit will bear negative consequences in terms of income taxes.
Other news from Poland
Poland's Ministry of Finance confirms that KSeF launches an e-invoicing system starting in 2026.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland’s Ministry of Finance has confirmed the mandatory rollout of the National e-Invoicing System (KSeF) starting in 2026, with large taxpayers required to adopt it from February 1 and all others from April 1. While the final legislation is now expected in Q2 2025, the government has already opened public consultations and plans to release test environments—API access from September 30, 2025, an... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
The Ministry of Finance of Poland is working on a new version of the application for e-receipts.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
The Ministry of Finance of Poland is developing an enhanced version of the e-Receipts application, adding features like sharing unique identifiers (KID) among family members and sending receipts via text or email to simplify collection and returns. E-receipts, legally equivalent to paper receipts, offer convenience, quicker customer service, promotional opportunities, environmental benefits, and h... Read more
VIDA regulation adopted—what does that mean for business?
Public
Author: Nikolina Basić
The EU adopted the VAT in the Digital Age (ViDA) package on March 11, 2025, introducing major changes to the VAT system starting January 1, 2027. Key reforms include mandatory digital VAT reporting by 2030, new VAT collection rules for online platforms, and expanded One-Stop Shop (OSS) registration to simplify cross-border compliance. Additional measures, such as mandatory e-invoicing, phasing out... Read more
Update to Polish VAT Act effective from April 2025.
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Starting April 1, 2025, Poland's updated VAT Act introduces key changes, including the removal of the mandatory integration of online cash registers with payment terminals, an 8% VAT rate extension for medical products, and a 5% VAT reduction for menstrual cups. Other updates include maintaining reduced VAT rates for certain agricultural goods, extending the reverse charge mechanism for gas and el... Read more
Latest updates about the obligation to integrate payment terminals with cash registers in Poland
Poland
Author: Tara Nedeljković
Poland's Ministry of Finance has repealed the obligation to integrate cash registers with payment terminals, shifting the responsibility to acquirers who must now report transaction data directly to the National Revenue Administration. Read more
What are the latest changes in KseF in Poland?
Public
Poland
Author: Nikolina Basić
Poland
Author: Nikolina Basić
Poland's Ministry of Finance has revised the implementation timeline for the National e-Invoice System (KSeF), introducing a phased rollout starting February 1, 2026, for large businesses and April 1, 2026, for all VAT payers. The draft law also includes temporary exemptions, such as allowing traditional invoices for small transactions and postponing penalties and payment requirements until mid-20... Read more