VAT rate snapshot
VAT in Poland
Poland uses a 23% standard rate and 8% and 5% rates for specifically listed goods and services.
Snapshot effective on . Last checked .
| Standard rate | 23% |
|---|---|
| Reduced and special rates | 8%, 5% |
| Currency | PLN |
Worked example
100.00 net plus 23% VAT comes to zł 123.00.
A zł 100.00 gross price splits into zł 81.30 net and zł 18.70 VAT.
Try the VAT calculatorHow to use the Poland rates
Use 23% when you need a quick calculation at the headline rate. Do not choose one of the other rates from its percentage alone. The product or service must meet the definition in the local rules, and zero-rated and exempt supplies have different consequences for input tax.
This snapshot covers national headline rates. Regional rates, temporary measures, place-of-supply rules and transaction dates can change the result. The worked example is arithmetic only and does not classify a sale.
Official source: European Commission: VAT rates applied in EU countries. Check that source for the category and transaction date before you invoice or file.