Short answer
Generally, VAT registration becomes mandatory once your annual sales exceed a set PLN threshold -- reported as 240,000 PLN as of 1 January 2026 (previously 200,000 PLN). Below that, many small businesses can operate as VAT-exempt.
What this depends on
Certain activities require VAT registration regardless of turnover -- including trade in specific high-risk goods (like precious metals or excise goods) and certain professional services (legal, consulting, debt collection). If a business starts partway through the year, the threshold is applied proportionally.
Documents / steps
Active VAT taxpayers must register, file periodic VAT declarations (JPK_VAT), keep sales/purchase records, and issue VAT invoices. Exempt taxpayers keep simplified records and mark invoices "zwolniony" (exempt), without charging or reclaiming VAT.
Important exception
This threshold and these figures change periodically -- confirm the exact current amount with a qualified accountant or directly on biznes.gov.pl before relying on it for a real filing decision.
Official source
Biznes.gov.pl, directly verified (search-corroborated for the specific 2026 threshold figure).