Executive summary (30 seconds):
EUR thresholds are converted to PLN each year using the NBP rate from the last business day of the preceding financial year (in the table: rate on 31 December). These are the PLN amounts that management and finance teams compare against their own figures.
EUR thresholds are converted to PLN each year using the NBP rate from the last business day of the preceding financial year (in the table: rate on 31 December). These are the PLN amounts that management and finance teams compare against their own figures.
Audit thresholds 2022-2026 — historical table
| Reporting year | EUR/PLN rate | Revenue threshold | Total assets threshold | Headcount threshold |
|---|---|---|---|---|
| 2022 | 4.6899 | PLN 23,449,500 | PLN 11,724,750 | 50 FTE |
| 2023 | 4.4239 | PLN 22,119,500 | PLN 11,059,750 | 50 FTE |
| 2024 | 4.2753 | PLN 21,376,500 | PLN 10,688,250 | 50 FTE |
| ↑ old thresholds (up to 2024) | new thresholds from 2025 (+25%) ↓ | ||||
| 2025 | 4.2731 | PLN 26,706,875 | PLN 13,353,438 | 50 FTE |
| 2026 (based on 2025 data) | 4.2267 | PLN 26,416,875 | PLN 13,208,438* | 50 FTE |
* Thresholds should always be confirmed against the legal wording applicable at the time of decision.
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Check your obligation in 30 seconds
Our audit threshold calculator checks your company automatically — it fetches the live EUR/PLN rate from NBP and compares the three Art. 64 thresholds against your data.
Open calculator →Two out of three — how to count it properly
- Trap 1: prior year, not current year — the audit obligation for year N is generally assessed using year N-1 data.
- Trap 2: headcount means average annual FTE — not the number of people on 31 December.
- Trap 3: revenue means net revenue from sales — not every other operating or financing line.
From my practice: Important: If the thresholds were met in year N-1, the audit obligation applies to year N even if year N itself turns out weaker.
What to do if you are close to the thresholds
- Recalculate the figures using closed accounting data, not forecast.
- Check whether legal form, merger or group structure changes the basis of assessment.
- Speak to a statutory auditor before the end of the year if you are within a narrow margin around the thresholds, or use a quick audit to confirm readiness.
- Consider reserving auditor capacity even if the final conclusion is not yet certain.
FAQ
Common questions
Do thresholds change every year?▾
Yes. Because the amounts are linked to EUR, the PLN values change with the applicable exchange rate and sometimes with statutory amendments.
If we are slightly below one threshold, are we automatically outside audit?▾
Not necessarily. You still need to test all three metrics and consider whether the entity is audited regardless of thresholds or whether contractual requirements make audit necessary.
Want to discuss how this topic applies to your company?
Book a short consultation with a statutory auditor and assess which risks or actions may apply to your situation.
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