Poland VAT Calculator
How Much Is VAT in Poland?
The standard VAT rate in Poland is 23% in 2026. Other rates: 8% — Medicines and medical devices, passenger transport, hotel accommodation, restaurant services, residential construction and renovation within social housing limits, certain processed foods; 5% — Basic and unprocessed food (e.g. bread, dairy, meat, fruit, vegetables), books and certain periodicals; 0% — Exports, intra-EU B2B supplies of goods, international transport. Locally the tax is called Podatek od towarów i usług (VAT / PTU). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Poland VAT
To add 23% VAT to a net (tax-exclusive) price, multiply it by 1.23. To remove VAT from a gross (tax-inclusive) price, divide it by 1.23.
- Add VAT: PLN 100 net × 1.23 = PLN 123 gross (that is PLN 23 of VAT)
- Remove VAT: PLN 123 gross ÷ 1.23 = PLN 100 net (that is PLN 23 of VAT)
Use the Poland VAT calculator above for any amount, or compare Poland with every other country in our VAT rates by country table.
Poland VAT Rates Overview
Every VAT rate currently in force in Poland
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 23% | Most goods and services |
| Reduced rate | 8% | Medicines and medical devices, passenger transport, hotel accommodation, restaurant services, residential construction and renovation within social housing limits, certain processed foods |
| Reduced rate | 5% | Basic and unprocessed food (e.g. bread, dairy, meat, fruit, vegetables), books and certain periodicals |
| Zero rate | 0% | Exports, intra-EU B2B supplies of goods, international transport |
VAT History and Local Rules in Poland
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: KSeF mandatory e-invoicing phased in (February and April) and small-business exemption raised to PLN 240,000
- 2024: Temporary 0% rate on basic food ended in April, returning to 5%
- 2011: Standard rate raised from 22% to 23%
- 2004: Poland joined the EU and adopted a new VAT Act
- 1993: VAT introduced in Poland on 5 July at a standard rate of 22%
Is the VAT rate the same everywhere in Poland?
Yes. The same VAT rates apply throughout Poland, and there are no regional rates or special VAT territories.
Good to know
Poland's KSeF (Krajowy System e-Faktur) is one of the EU's largest e-invoicing mandates. From 2026, domestic B2B invoices must be issued as structured XML through the central government platform. Large businesses joined in February 2026 and everyone else in April 2026.
The 23% standard rate was introduced in 2011 as a temporary increase from 22%. It has been extended ever since.
Poland replaced separate VAT returns with the JPK_V7 SAF-T file, which combines the VAT declaration with a transaction-level ledger.
Zero-Rated and Exempt Supplies in Poland
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU supplies of goods to VAT-registered customers
- International transport of goods and passengers
- Certain supplies of sea-going vessels and aircraft
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Financial services
- Insurance
- Education
- Healthcare
- Residential letting
- Postal universal service
Poland VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Poland.
| Local name | Podatek od towarów i usług (VAT / PTU) |
|---|---|
| VAT number format | PL + 10-digit NIP (e.g. PL1234567890) |
| Registration threshold | PLN 240,000 of sales in the previous or current year (from 1 January 2026, up from PLN 200,000) for the subjective exemption; some goods and services require registration regardless |
| Non-resident businesses | Non-established businesses must register from their first taxable supply in Poland; no threshold |
| Filing frequency | Monthly JPK_V7M (SAF-T combined return and ledger); small taxpayers may file JPK_V7K with quarterly declarations |
| Filing and payment deadline | 25th day of the month following the period (filing and payment) |
| E-invoicing / reporting | The national e-invoicing system KSeF is mandatory from 1 February 2026 for businesses with 2024 sales over PLN 200 million and from 1 April 2026 for all other VAT taxpayers, with the smallest taxpayers from 1 January 2027. |
| Tax authority | Krajowa Administracja Skarbowa (KAS, National Revenue Administration) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Krajowa Administracja Skarbowa (KAS, National Revenue Administration) before relying on them.
Cross-Border Sales and Refunds in Poland
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to Polish consumers charge 23% Polish VAT. They normally report it through the EU One-Stop Shop (OSS), or the non-Union OSS for non-EU sellers, instead of registering in Poland.
Tourist VAT refunds: Yes. Non-EU travellers can reclaim VAT on goods from participating retailers, with a minimum purchase of PLN 200 per receipt, processed through the electronic TAX FREE system.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Poland
What is the current VAT rate in Poland?
The standard VAT rate in Poland is 23% in 2026. Other rates in force: 8% (reduced rate), 5% (reduced rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Poland?
To add 23% VAT, multiply the net price by 1.23. To remove it from a VAT-inclusive price, divide by 1.23; the difference is the VAT. The calculator at the top of this page does both.
What is the VAT exemption limit in Poland in 2026?
From 1 January 2026, Polish businesses with annual sales up to PLN 240,000 (previously PLN 200,000) can stay VAT-exempt. Certain goods and services, and all non-established businesses, must register regardless.
When is KSeF e-invoicing mandatory in Poland?
KSeF became mandatory on 1 February 2026 for businesses with 2024 sales over PLN 200 million and on 1 April 2026 for other VAT taxpayers. The smallest taxpayers have until 1 January 2027.
Who needs to register for VAT in Poland?
Registration threshold: PLN 240,000 of sales in the previous or current year (from 1 January 2026, up from PLN 200,000) for the subjective exemption; some goods and services require registration regardless. Foreign businesses: Non-established businesses must register from their first taxable supply in Poland; no threshold.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.