Fiscal subject related
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.
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