In 1993, Poland replaced its outdated sales tax structure with the Value Added Tax (VAT) system. This change was made to bring Poland’s turnover tax rules in line with the standard VAT system used throughout Europe. Since then, various adjustments have been made to the Polish VAT regulations. The primary legal document governing VAT in Poland is the VAT Statute, enacted on 11 March 2004. It’s important to note that Poland’s VAT regulations are based on EU legislation, ensuring consistency in the basic principles of VAT taxation with other EU member states.
Source GVC
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See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
