B2B cash transaction limit in Poland 2026, consequences of breach, white list and split payment mechanism.
Cash limits in B2B protect from grey economy. Breach = no PIT/CIT cost.
One-off transaction over PLN 15,000 gross between businesses must be by bank transfer. Cash above — no tax cost right.
Transfer must go to a white-list VAT account (mf-portal.gov.pl). Off-list transfer above PLN 15,000 = no cost and joint VAT liability.
Mandatory split payment for transactions above PLN 15,000 gross with goods/services from VAT Act annex 15 (fuels, steel, electronics).
B2B payments are a minefield. Danexis verifies white list and tracks split payment.