VAT Rates in Poland

Updated Polish VAT rate tables

A taxable supply refers to the sale of goods or services subject to Value Added Tax (VAT), encompassing even those taxed at a zero rate. In Poland, vendors of goods and services who are registered for VAT must apply the appropriate VAT rate to their sales. They are then responsible for collecting this tax and remitting it to the Polish tax authorities through a VAT filing process.

Currently Poland has a standard VAT rate of 23% with reduced rates of 8% and 5%.

VAT guide Poland

Polish VAT Rates

Standard VAT rate

A standard VAT rate is the most applied VAT rate to goods and services in each country. This rate is applied to the majority of goods and services, with some exceptions, such as essential items or specific goods and services that may qualify for a reduced rate as outlined below.
Rate Good or Services
23% All supplies of goods and services that are not specifically identified as being subject to one of the other rates.

Reduced VAT rates

There are goods and services that may qualify for a lower value-added tax (VAT) rate presented below and are subject to change:
Rate Good or Services
8% Reduced rate
  Food and Agriculture:

  • Coffee, tea, and spices
  • Sugars and sugar confectionery
  • Roasted chicory and other roasted coffee substitutes, and extracts and essences
  • Sauces and preparations
  • Food preparations
  • Goods normally used in agriculture
  • Certain live animals
  • Live trees and other plants
  • Oil seeds
  • Fertilizers and plant protection products
  • Horticultural soil
  • Vegetables and fruit, sliced and packaged
  • Certain products of animal origin
  Medical and Health:

  • Medical devices, and the licensing thereof
  • Disinfectants and virucidal drugs
  • Veterinary services
  Transportation and Travel:

  • Inter-urban rail passenger transport
  • Passenger, urban and suburban land transport
  • Taxi services
  • Sea and coastal passenger transport
  • Passenger air transport
  • Accommodation services
  Media and Entertainment:

  • Newspapers, magazines (other than regional and local magazines) and yearbooks, and electronic newspapers, journals and magazines, excluding electronic publications that predominantly consist of video content or music
  • Disks, tapes, solid state storage devices
  • Library and archive services
  • Services of creators and performers remunerated with fees, copyright licenses or artistic performance rights
  • Entertainment and recreation services
  • Amusement parks, discos and dance events
  • Admission to libraries, archives, museums and other cultural services and sporting events and recreation-related services

  • Services related to agriculture and animal husbandry, forestry and fisheries
  • Water treatment and supply services via water supply networks
  • Sewage disposal and waste treatment and disposal services
  • Disinfection and cleaning services
  • Various repair services, including for footwear, clothing and bicycles
  • Hairdressing services
  • Funeral and related services
  • Certain services connected to immovable property, including construction, renovation and maintenance of social housing, and the maintenance of residential buildings and premises
  Assistive Technology:


ü  Machines, devices and other equipment for writing, printing and reading text in Braille and typewriters for the blind.

5% Reduced rate
  Food items:

  • Meat
  • Fish and crustaceans, mollusks and other aquatic invertebrates (excluding lobsters and octopus)
  • Dairy products
  • Vegetables
  • Edible fruit and nuts
  • Cereals
  • Mill industry products, various grains and oil seeds, and industrial or medicinal plants
  • Animal or vegetable fats and oils
  • Various preparations of foods subject to the second reduced rate
  • Ice cream and other edible ice
  • Plant and animal fats, cheese substitutes, infant formulas and the like
  • Certain drinks
  Other items:

  • Books, brochures, regional and local magazines, children’s books, sheet music and maps and electronic versions of these, apart from regional and local magazines and excluding electronic publications consisting wholly or mainly of video content or of music
  • Sanitary towels
  • Certain items for babies and children, including pacifiers and child car seats
0% Zero rated products
  Exports of goods
  International transport of goods and passengers
  Intra-community supplies of goods (i.e., supplies between EU Member States)
  Intra-community acquisition of goods (i.e., purchases of goods from other EU Member States)
  Supply of goods and services to diplomatic missions and international organizations
  Supply of goods and services for vessels and aircraft used in international transport
  Supply of goods and services for certain types of ships
  Supply of goods and services for commercial fishing and fish processing
  Certain supplies of gold and investment coins
  Certain supplies of goods and services related to renewable energy sources and energy efficiency
  Certain supplies of vaccines and medical device

Exempt From VAT

  Services to individuals and communities:

  • Postal services by the universal postal service provider
  • Medical and dental services
  • Cooperative association services provided to its members
  • Supplies of staff by churches, religious organizations, and philosophical institutions
  • Social services
  • Supplies of goods and services made by charitable organizations to protect children’s rights
  Education and Culture

  • Education and related services
  • Cultural Events
  • Copyright grant
  Financial services and transactions:

  • Gold, monetary and banknote supplies to the Central Bank
  • Insurance
  • Financial services (e.g., lending, maintaining bank accounts, currency exchange, other than leasing, factoring and consulting, and related intermediary services)
  • Gambling, betting, and lotteries
  Real estate

  • Sales of undeveloped land other than for construction and residential property rentals, subject to exceptions.

Selling in Poland?

We offer an end to end VAT Compliance package


Numerous nations introduced temporary modifications to their VAT rates in response to COVID-19. VAT rate reductions on products and services sold by companies that were particularly hit hard by the pandemic’s economic fallout—such as the hospitality sector—were the most prevalent. To learn more about the implications of COVID-19 in Poland, please visit our website’s news section by clicking here. 


Last updated: 10/01/2024


The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

Interested in Polish VAT updates?

Subscribe to our Newsletter

Download the Polish VAT Guide

* By downloading the guide you agree to subscribe to GVC’s monthly VAT newsletter

Contact GVC for your Polish VAT Compliance


Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!