Poland introduces new €2.5 million revenue limit for accounting requirements starting in 2025.
Scope of the New Limit
The €2.5 million limit applies to individuals, civil partnerships, general partnerships, limited partnerships, and inherited businesses. Only net sales revenues from goods and products in the previous fiscal year are considered, with financial operation revenues excluded.
2026 Exemption Provision
In 2026, these individuals and companies will be exempt from maintaining accounting books if their 2025 revenues did not exceed PLN 10,646,500.
Business Operations Query
A question was raised by a woman operating a business (transport services and renewable energy production) taxed under general rules, while also generating revenues from special agricultural production departments taxed according to estimated norms.