Poland Sales Tax VAT

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The standard VAT rate in Poland is 23%. There are reduced rates of 8% and 5% on certain food, books, newspapers and the supply of a limited number of other services. A number of services are exempt from Polish VAT, such as financial and postal services.

Poland joined the EU VAT regime in 2004, and is part of the EU single market economy.  VAT was first introduced in Poland in July 1993.  VAT Directives, issued by the EU, lay out the principles of the VAT regime to be implemented by each member state.  These Directives take precedent over the Polish VAT legislation where there may be conflict.

Foreign companies from inside or outside the EU may register for VAT in Poland without incorporating a Polish company or forming a permanent establishment; this is known as non-resident VAT trading.  Apart from distance sales to Poland, there is no VAT threshold in Poland for non-resident traders and a VAT number must be in place before the commencement of taxable supplies. There is some limited flexibility for reclaiming Polish VAT incurred prior to the registration. In Poland, a fiscal representative is required for the VAT registration of a non-EU trader.

There are strict rules on the situations where a registration is necessary. Common scenarios which require a Poland VAT registration include:

  • importing goods into Poland and exporting goods out of Poland
  • selling goods within Poland
  • selling goods from Poland to other EU countries
  • distance selling to private individuals living within Poland, e.g. internet sales

If you wish to apply for Sales Tax in Poland, please register in the form below the reasons for needing sales tax VAT in Poland or send us an email.