In brief

• The turnover limit for the VAT small-taxpayer exemption will not be raised in 2027 despite rising prices.
• Some companies that have so far used the exemption will have to register as VAT payers.
• The problem also affects average taxpayers, who pay higher PIT without any real improvement in their income.

No change to the limit despite high inflation

Between 2017 and 2025, prices rose by about 54.5 percent in total (VAT 2027. Limit się nie zmieni, a więcej podmiotów straci prawo do zwolnienia – GazetaPrawna.pl)

More entities will lose the exemption

Companies' turnover will increasingly exceed the threshold. Businesses that have so far relied on the small-taxpayer exemption will have to register as VAT payers, charge tax on invoices and file returns. For many of them this means higher bookkeeping costs and the need to change prices, because customers will expect invoices with VAT.

Taxes are rising faster than incomes

The problem is not limited to businesses. According to the author of the commentary, average taxpayers are increasingly paying higher PIT even though their real standard of living is not improving. Thresholds and limits that are not indexed to inflation work in practice like hidden tax increases.

What this means for entrepreneurs

Companies approaching the threshold should now calculate whether they will exceed the limit in 2027 and plan any registration in advance. It is also worth checking how higher VAT will affect the prices offered to customers, especially those who cannot deduct the tax.