Although many entrepreneurs still prefer to use cash, legal regulations strictly limit its use in business transactions. In 2026, the rules remain unchanged - companies must continue to comply with the cash payment limit that has been in force for several years. Exceeding this threshold means the transaction must be paid via a non-cash method, and failure to follow the rules may lead to serious tax consequences.
This requirement results from Article 19 of the Polish Entrepreneurs’ Law, which states that payments related to business activity must be made through a business payment account whenever:
- the transaction is carried out between entrepreneurs (B2B), and
- the one-off value of the transaction, regardless of the number of partial payments exceeds PLN 15,000.
If the transaction is in a foreign currency, the amount must be converted into PLN using the average exchange rate published by the National Bank of Poland (NBP) on the last business day preceding the transaction.
What is the cash payment limit in 2026?
In 2026, the cash payment limit remains unchanged at PLN 15,000 gross.
If this threshold is exceeded, payment must be made via a payment account (e.g. bank transfer). Otherwise, the expense may not be recognized as a tax-deductible cost.
Who does the limit apply to?
The cash payment limit applies broadly to entrepreneurs, including:
- sole traders,
- commercial law companies,
- foundations and associations conducting business activity,
- partners in civil law partnerships,
- foreign entrepreneurs carrying out transactions in Poland.
The restriction applies only to B2B transactions.
In B2C transactions (business to consumer) there is no cash payment limit payments can be made in any form.
What does “one-off transaction value” mean?
It refers to the total value of the contract expressed as a gross amount - not individual payments.
A single transaction may include:
- payments made in several instalments,
- advance payments,
- multiple invoices issued under one contract.
If the agreement is concluded in a foreign currency, the amount must be converted into PLN based on the average NBP exchange rate from the last business day preceding the payment.
Which payment methods are considered non-cash?
According to regulations and the position of the Ministry of Finance, any payment linked to a payment account qualifies as non-cash, including:
- bank transfer,
- card payment,
- BLIK,
- PayPal, PayU and other online payment platforms.
This gives entrepreneurs a wide range of compliant non-cash payment options.
Consequences of paying in cash above the limit
If an entrepreneur pays cash for a transaction exceeding PLN 15,000:
- the amount paid in cash cannot be treated as a tax-deductible expense,
- the entrepreneur must reduce costs or increase taxable income in the month the payment was made,
- generally, there are no additional VAT sanctions (except in specific cases such as split payment).
This means a real risk of losing the right to deduct expenses - even if the transaction itself is legitimate.
Understanding this rule is crucial for safe and accurate accounting of business expenses.
Continuous services – a real trap for entrepreneurs
Many taxpayers are still unaware how problematic continuous contracts can be - especially marketing subscriptions, IT maintenance services or other recurring services.
Tax authorities clearly indicate that:
- in contracts for an indefinite period, payments must be accumulated from the beginning of the cooperation,
- once the total exceeds PLN 15,000, all further payments must be made in non-cash form,
- if a contract is concluded for a fixed period and its total value is known in advance, non-cash payment is required from the very beginning.
This interpretation has been confirmed by the Director of the National Tax Information in a ruling dated 20 November 2020 (reference number 0113-KDIPT2-3.4011.718.2020.2.SJ).
In practice, mistakes in this area are common and may result in losing the ability to include expenses as tax-deductible costs.
Need support?
If you want to ensure that your contracts and payments comply with current regulations, contact our accounting office.
We will help analyse agreements, ensure proper settlements, and protect your business from costly tax risks.
More information:
🌐 www.montebiuro.pl