This guide is for e-commerce companies that sell online via web-stores or at marketplaces to Polish consumers.
Web: Poland’s Tax Agency
VAT Standard rate
23%
VAT Reduced rate
8%
Certain products and services are eligible for the special reduced rate, including: construction, renovation, modernisation, energy efficiency or conversion of buildings or parts of them included in the construction of social housing agenda
5 %
Includes basic foodstuffs (e.g. bread, dairy products, meat preparations, preparations made from cereals, flour, groats, pasta, juice) and printed books and on disks, tapes or other physical media and specialist periodicals.
See the summary of the EU VAT rates
Thresholds
From the 1st July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of EUR10,000 for all EU members.
In other words, VAT should be charged at the VAT rate of the customer’s country of residence by companies whose annual taxable cross-border turnover is over EUR 10,000.
Deductible VAT
If goods or services were used to make taxable supplies in Poland, VAT in input invoices might be credited. Examples include:
- VAT paid at custom clearance with your EORI number
- VAT paid to Polish suppliers