Value Added Tax (VAT) rates in Poland


23%basic VAT rate
8%some construction services and goods for construction
5%basic food products ie bread, cereal products, dairy products, meat products and juices
0%intra-Community delivery of goods, export of goods outside EU




Taxpayers whose sale in the previous fiscal year was not worth in aggregate of more than PLN 200,000 are exempt from VAT. Such taxpayers, can however register to VAT voluntarily. It is worth to mention that the process of voluntary  registration is very complicated and difficult to pass. After exceeding PLN 200,000 threshold, VAT registration is mandatory.

Deadlines for VAT payments and submission of VAT return


As a rule, VAT returns shall be submitted on monthly basis, by 25th day of following month. However, some tax payers can choose to submit VAT returns on quarterly basis. Such a right has been to small tax payers (whose revenue in last tax year did not exceed the PLN equivalent of EUR 1 200 000), who are registered as VAT payers at least for 12 months. In addition, quarterly VAT returns may not be choosen by tax payers who trade in certain goods considered to be risky in terms of VAT frauds.


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