Quick overview
| Standard Rate | Other Rates |
| 23% | 5% and 8% |
The local name for VAT in Poland is Podatek od towarow i uslug.
There are basically 3 VAT rates in Poland:
- Standard VAT rate is 23%
- Reduced VAT rate is 5 and 8%
Recent developments
Recently, Poland published some changes for COVID-19 vaccines and in vitro diagnostic devices. Further, a reduced rate is applied on protective face masks. For more information about (recent) rate change developments in Poland, please click here.
As of 1 April 2020, the goods subject to reduced VAT rates are determined based on:
- Combined Nomenclature (CN) for goods
- Polish Classification of Products and Services of 2015 in the field of services
Standard rate: 23%
This is in place since 1 January 2004. Before that, the standard rate was 15%. This rate applies for all transactions that take place in Poland, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Zero rate (0%)
Poland applies various exemptions with a refund of tax paid at preceding stages (zero rates), such as intra-Community and international transport, intra-Community supplies of goods, exports of goods (and related services) to non-EU countries, sea vessels and aircraft and related goods/services, and services to goods and goods under customs control.
Reduced rate 1: 5%
Examples of transactions subject to this rate are:
- Certain unprocessed basic foodstuffs (Bread – Couscous – Juice -Ready meals)
- Certain agricultural and forestry products
- Printed books and certain magazines
- Electronic publications
Reduced rate 2: 8%
Examples of transactions subject to this rate are:
- Catering and restaurant services – with the exception of drinks (other than water, coffee, tea), unprocessed foodstuffs and some seafood
- Majority of foodstuff (with certain exceptions falling either under standard 23% or reduced rate of 5%)
- Handicraft products
- Books, newspapers and magazines
- Hotel services
- Certain entertainment services
- Passenger transport: Services in the field of intercity railway passenger transport; taxi services; other overland transport services; scheduled and non-scheduled air passengers services; inland water, sea and coastal passenger transport services
- Travel services
- Medical products
- Supply of water
- Certain services related to agriculture
- Hard discs
- Certain maintenance services
- Other services related to recreation – solely within the scope of admission
- Supply, construction, repairs and reconstructions of buildings classified as “social housing”
For a description of how the VAT rates are structured in the European Union, please see here. The European Commission has also made an EU VAT rate database available where you can find the applicable VAT rate by entering the CN/CPA code of the goods respectively services (you can find more information here).
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on 9 April 2021.
