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The Value-Added Tax Law of 2019. Since not all entrepreneurs meet the technical and organizational requirements mentioned above, the legislator provides that certain entrepreneurs may be exempted from the obligation to own a payment terminal for a specific period. The basis for the exemption is a regulation established by the Minister responsible for the Economy in consultation with the Minister responsible for Public Finance.
  
Transactions – Reducing Payment Limits Another important step in increasing the number of non-cash transactions is to significantly reduce the value limit for transactions. Below the prescribed limit the entrepreneur is exempted from the Country Email List obligation to pay for these transactions through a payment account. The current provisions of Article ( ) of the Entrepreneurs' Law provide that as long as the party to the transaction resulting in the payment.



Makes or receives the payment through the entrepreneur's payment account in connection with the commercial activity carried out. Another entrepreneur and the one-time value of the transaction regardless of the amount of the final payment exceeds , PLN or an equivalent amount. Foreign currency transactions are converted into Polish zloty according to the average exchange rate published by the National Bank of Poland on the last.