Poland — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|23%||8%, 5%, 0%||Zloty (PLN)|
Poland's general VAT rate is 23%, with other rates including 8%, 5% and 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.mf.gov.pl) in Warsaw.
Visitors to Poland can qualify for a VAT refund on all purchases made for export - learn more about Poland VAT refunds here.
Poland has special reduced VAT rates on the following:
8% reduced VAT rate on: construction; broadcasting; newspapers and journals; foodstuffs; catering
5% reduced VAT rate on: basic foodstuffs; printed books.
Poland is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.
Poland's consumption tax is called the Value-added tax (VAT), locally known as Podatek od towarow i uslug, which was introduced in July 1993.
Poland VAT rates for 2018
- 5% and 8%
- Zero-rated and exempt
Poland VAT number format
Businesses in Poland that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is 123-45-67-890.
Poland VAT return periods
Businesses in Poland that are required to collect tax from consumers must file regular tax returns with the Ministry of Finance in Warsaw. Poland's VAT return periods are:
Monthly or quarterly
Poland Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Poland are required to start collecting and remitting tax.
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Poland are required to collect taxes from the consumer.
Poland VAT Refunds
Poland has a VAT refund program that allows tourists and others to receive a refund of any Poland VAT paid on goods purchased in Poland that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €300.00 Euros (which would yield a VAT refund of about €69). SalesTaxHandbook has detailed information about Poland's VAT refund program:Learn More About Poland VAT Refunds
Poland Tax Sources & Citations
- EN: Poland Value Added Tax
- RU: НДС Польша
- CN: 波兰 增值税
- Poland Ministry of Finance (http://www.mf.gov.pl)
- Ernst & Young global VAT tax study, Poland (updated 2018)
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