VAT Rates in Poland
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%.
Polish VAT Rates
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Standard VAT rate |
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| 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. |
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Reduced VAT rates |
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| 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:
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Medical and Health:
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Transportation and Travel:
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Media and Entertainment:
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Services:
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| Assistive Technology:
ü Machines, devices and other equipment for writing, printing and reading text in Braille and typewriters for the blind. |
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| 5% | Reduced rate |
Food items:
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Other items:
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| 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 | |
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Exempt From VAT |
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Services to individuals and communities:
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Education and Culture
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Financial services and transactions:
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Real estate
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Selling in Poland?
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
Disclaimer
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
