Poland has gained more and more importance when it comes to selling on European marketplaces. Storing and selling (from) there is on the rise. So, knowing about the Polish VAT rates is naturally a must. As usual, the product category decides which tax category applies.

Antonia Klatt
Last Updated on 22 October 2021
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Polish VAT rates: 0%-23%
VAT rate in Poland of 23% (Standard):
All taxable goods and services that are not listed in the following Polish VAT rates.
Value Added Tax rate of 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.

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Submit VAT Return in Poland
5% (Reduced):
Some foodstuffs; fruit juices; certain books and specialist periodicals (excluding e-books); some agricultural supplies.
Polish VAT rate of 0% (Zero):
Intra-community and international passenger transport