- Transactions Subject to VAT: VAT applies to the supply of goods and services for consideration within Poland, exports, imports, intra-EU acquisitions, and intra-EU supplies. The taxable base includes all payments received, including subsidies and grants.
- VAT Taxpayers and Rates: Taxpayers include individuals and entities conducting business activities. In Poland, the standard VAT rate is 23%, with reduced rates of 8% and 5% for specific goods and services, and a zero rate for select items like rescue vessels.
- VAT Exemptions and Registration: Exemptions exist for small businesses with sales under PLN 200,000 and for certain activities (e.g., financial, medical services). Businesses must register for VAT before their first taxable transaction, using the VAT-R form, and appoint a tax representative if they have no EU establishment.
Source Dudkowiak
See also
- VATupdate.com Country VAT Facts
- VAT Country guides of the European Union Countries
- Country VAT guides for other countries
Latest Posts in "Poland"
- Preparing Your Business for KSeF Implementation: Online Training on New Invoicing Obligations
- Financial Aid for Public Transport Doesn’t Affect VAT Deduction Rights, Court Rules
- Changes in Krajowy System e-Faktur for Entrepreneurs in 2026: Online and Offline Modes
- Implementing KSeF 2026: Six Key Steps for Businesses in the Invoicing Revolution
- eInvoicing in Poland
