In Poland, a gift up to 200 zł per item is PIT-exempt for the recipient (art. 21 ust. 1 pkt 68a PIT) if it is linked to the giver's promotion, such as carrying a logo, and is not given to the giver's own employees or contractors. For VAT, small gifts up to 100 zł net per recipient per year are commonly cited (verify). Staff gifts from the ZFŚS are PIT-exempt up to 1,000 zł per year.
The Polish rules at a glance
| Clients: PIT for the recipient | Exempt up to 200 zł per item (art. 21 ust. 1 pkt 68a PIT) |
|---|---|
| Condition | The gift is linked to the giver's promotion — a logo helps |
| Not covered | The giver's own employees and contractors; sole traders receiving it in their business (KIS 2024) |
| VAT: small gifts | Up to 100 zł net per recipient per year; no records up to 20 zł — verify with your accountant |
| Staff: ZFŚS | Non-cash benefits PIT-exempt up to 1,000 zł per employee per year |
| Staff outside ZFŚS | Taxable income for the employee |
Client gifts: 200 zł, the logo and VAT
Under art. 21 ust. 1 pkt 68a of the PIT Act, the recipient of a gift worth up to 200 zł per item does not pay income tax on it, provided the gift is connected with the giver's promotion. In practice, a visible logo or brand is what shows that link. A plain box of chocolates may struggle; the same box with your printed sleeve tells the story.
Two exclusions matter. The exemption does not cover the giver's own employees or people working for it under contract, and, according to a 2024 KIS interpretation reported by Rzeczpospolita, it does not cover sole traders who receive the gift as part of their business activity.
Sources: Rzeczpospolita, Rzeczpospolita on promo gifts and PIT.
VAT on small gifts (verify first).For VAT, gifts of small value (prezenty o małej wartości) are commonly described as not triggering output VAT up to 100 zł net per recipient per year if you keep records of recipients, or up to 20 zł without records. We have flagged this as something to verify with your accountant before relying on it, since the details depend on how you book and document your gifts.
Staff gifts: the ZFŚS route
For employees, the 200 zł promo exemption does not apply. The common route is the company social benefits fund (ZFŚS): non-cash benefits from the fund are PIT-exempt up to 1,000 zł per employee per year. Gifts paid outside the ZFŚS are generally taxable income for the employee.
For context, a Randstad and GfK study of 1,000 employers put typical Christmas spending at 300–500 zł per employee, and Sodexo cited more than 560 zł, though the dates of these studies are unclear. Sources: Infor.pl, Poradnik Przedsiębiorcy, Kadry Infor.
This is general information, not tax advice. Rules change, thresholds are indexed and every company's situation is different, so check with your accountant or tax adviser before you set your gift budget. Merryvent is a gift maker, not a tax firm.
Merryvent gifts for Polish clients and teams
We are based in Poland with our own plush workshop. We quote per project and do not publish prices; every format below can carry your logo.
Packaging, delivery and documentation
Whether packaging and delivery count toward the 200 zł value is a question for your accountant. On our quotes, the gift, personalization, packaging and delivery are always separate lines, so you can document the value per item clearly. If you need a recipient list for VAT records, we can deliver to addresses from your CSV and keep the list consistent with the shipment — see remote teams.
Deadlines for Christmas 2026 and beyond
By about 20 November 2026: stock advent calendars
Chocolate or tea calendars from stock with your printed sleeve (from 50 pcs) need to ship by roughly 20 November to be on desks by 1 December. Artwork approval comes first, so the earlier the better.
By about 1 December 2026: Christmas hampers
Order hampers (from 25 pcs) by around 1 December for delivery within the EU around 15–18 December. Within Poland, delivery is usually our fastest.
January–August 2027: fully custom projects
Custom calendar shapes, custom box calendars and plush mascots for Christmas 2027 are ordered January–August. Early-bird terms apply to orders placed by 31 March 2027.
Not sure what is still feasible? Request a proposal
Send your headcount, budget per recipient and delivery countries via the proposal form. We confirm feasible formats and dates within 1–2 working days.
Tax limits, gift policies and the Client program
A tax threshold is only one of the limits that apply. Many companies also have an internal gift policy, and gifts to clients, public officials or suppliers can fall under anti-bribery rules, especially before a tender or contract renewal. Keeping gifts modest, branded and documented helps on both fronts; see compliance and gift policies (general information, not legal advice).
Our Client program is built around budget bands aligned to deductible limits such as the Polish 200 zł threshold above, with the gift, packaging, personalisation and delivery listed separately in the proposal. Sending to several countries at once? See corporate gifting by country and multi-address delivery.
Plan your Polish Christmas gifts
Send us the number of recipients, clients or staff, your budget per person and whether the gift is from the ZFŚS. We will suggest branded formats that fit. More: client gifts, employee gifts, our workshop.
Request a proposal or email hello@merryvent.com (phone +48 577 723 719) with your headcount, budget per recipient and delivery countries. You receive options, dates and a free digital mock-up within 1–2 working days.
Frequently asked questions
Does a gift need a logo to be PIT-free for the recipient?
The exemption requires a link to the giver's promotion. A visible logo or brand is the usual way to show that link. Confirm your case with your accountant.
Can I use the 200 zł exemption for my employees?
No. It does not cover the giver's own employees or contractors. For staff, the usual route is the ZFŚS, with an exemption up to 1,000 zł per year.
What is the VAT limit for small gifts?
Commonly cited: up to 100 zł net per recipient per year with records, or 20 zł without. Verify with your accountant.
Do you invoice from Poland?
Yes. Merryvent is a brand of EnjoyGroup Sp. z o.o., Biała Podlaska, Poland (NIP 5372686054), and issues VAT invoices from Poland. See invoicing and VAT for EU and non-EU buyers; the details are confirmed in your quote.
Can you tell me the exact price per gift?
Prices depend on format, quantity, printing and delivery, so we quote per project instead of publishing a price list. Tell us your budget per recipient and we will propose options that fit under it, with packaging and delivery shown separately. Write to hello@merryvent.com or use the proposal form.