Consumption/VAT/Sales Tax in Poland

Overview by
Nature of the Tax
Podatek od towarów i usÅ?ug (PTU/VAT)
Standard Rate
Reduced Tax Rate
Poland apply a reduced VAT rate of 8% on certain categories of goods and services, including water supplies, pharmaceutical products, medical equipment for disabled persons, children’s car seats, books, newspapers, hotel accommodation… The country applies a reduced VAT rate of 5% on foodstuffs, agricultural inputs…
Exclusion From Taxation
Most exported goods and services are zero-rated for VAT.
Method of Calculation, Declaration and Settlement
VAT is imposed on supply of goods and services manufactured / provided in Poland or imported to the country. Inter-community acquisition and supply of goods are also imposed. Registration is necessary for corporation turning over PLN 50 000 and more. Payments are monthly.
Other Consumption Taxes
For additional information on consumption tax.

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Experts Views (1)
  • EU VAT Guide

    With 27 EU Member States, each with their own VAT legislation to consider, VAT can be a time consuming and confusing task for international business.

    Accordance on 24 Jan 2012 related to Consumption/VAT/Sales Tax in Poland

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  • Accordance

    International VAT Compliance,