Country rates
VAT in Poland
23% standard rate, with reduced rates of 8% and 5% for food and other basics. A zero rate applies to some exports and supplies.
| Standard rate | 23% |
|---|---|
| Reduced rates | 8%, 5%, 0% |
| 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 calculatorWhat you should know about Poland VAT
The standard rate of 23% applies to most supplies. Reduced rates of 8% and 5% and 0% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Poland's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Poland tax authority before filing.