Polish VAT rates and VAT compliance

Polish VAT rates

Poland follows the VAT compliance of the European Union, set out in the VAT Directive.  However, it still sets its own VAT rate.  The only proviso is that it is above 15%.  Suppliers of goods or services VAT registered in Poland must charge the appropriate VAT rate, and collect the tax for onward payment to the Polish tax authorities through a VAT filling: see Polish VAT returns briefing.

The current rates are:

Poland VAT rates

Rate Type Which goods or services
23% Standard All other taxable goods and services
8% Reduced Certain foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; children's car seats; children’s diapers (disposable); domestic passenger transport; intra-community and international passenger transport by inland waterway and road; some newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; writers and composers; social housing; certain renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; restaurants (excluding alcoholic and certain other beverages); admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; firewood; some take away food; some bars and cafes (restaurant service only); cut plants and flowers for decorative use and food production (some at 5%); some supplies of new buildings; some construction work on new buildings; treatment of waste water
5% Reduced Some foodstuffs; some fruit juices; certain books and specialist periodicals (including e-books); some agricultural supplies; some food for consumption on-board passenger transportation
0% Zero Intra-community and international passenger transport (excluding inland waterway and road transport); services supplied during international transport

Polish VAT compliance

Non-resident traders providing taxable supplies in Poland are required to comply with the local VAT rules and rates.  In terms of accounting and recording, this covers:

  • Preparing invoices with the disclosure details outlined in the Polish VAT Act.
  • Electronic invoices with proper signature, authenticity and agreement by the recipient.
  • Maintenance of accounts and records, which must be held for at least 8 years.
  • Correct invoicing of customers for goods or services in accordance with the Polish time of supply VAT rules.
  • Processing of credit notes and other corrections.
  • Use of approved foreign currency rates.

What is the tax point for Polish VAT?

The tax point (time of supply) rules in Poland determine when the VAT is due.  It is then payable to the tax authorities 7 days after the VAT reporting period end (monthly or quarterly).

For most goods, it is the time of delivery or passage of title.  For services, it is the completion of the service.

Need help with your Polish VAT compliance?

Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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