From January 01, 2020, you will not be eligible for tax deductible expenses a transaction where the other party is a domestic or foreign entrepreneur and its one-off value will exceed PLN 15.000 gross and will be made:

• without a payment account (the provision is effective from January 01, 2017),
• to the account of an active non-VAT taxpayer white list.

From January 01, 2017, the limit of cash transactions between enterprises referred to in art. 22 paragraph 1 of the Freedom of Business Activity Act to PLN 15.000,00.

The new rules apply for transactions concluded from January 01, 2017.