Would you be informed about all events in ATA Finance?
You do not have time to keep track of our site?

Sign up for the newsletter!

New cash transaction limit under the Polish Deal


On November 16, 2021 the President signed the Polish Deal Act (Journal of Law 2021.2015), which is intended to incorporate a number of amendments to the Polish legal system.

Therefore, at the beginning of 2022 the new regulations will begin to be binding on taxpayers, as well as amendments to the currently binding provisions. One of the changes that is particularly worth mentioning is the limit for cash transactions.

Until  December 31, 2021, pursuant to Art. 19 of the act of March 6, 2018 – Business Law, making or receiving payments related to one’s business in the case where the other party to the transaction is another business must be performed each time through a payment account if the value of this transaction exceeds PLN 15,000.

Pursuant to the Polish Deal Act, from January 1, 2022 the mandatory cash transaction limit will be reduced from PLN 15,000 to PLN 8,000, which means that any transaction in a B2B relationship whose amount exceeds PLN 8,000 will have to be made via a bank account.

Significantly, the above amendments to the Business Law will not have any influence on the limit currently in force in terms of the application of the split-payment mechanism, because the amount of PLN 15,000 remains unchanged. Therefore, despite the cap on cash transactions being reduced to PLN 8, 000, the amount to split payment mechanism will still be PLN,15 000.


Natalia Szymocha, Tax Consultant, ATA Tax Sp. z o.o.

Interested in the topic?

natalia.szymocha|atatax.pl| |natalia.szymocha|atatax.pl