The Value Added Tax was introduced in Poland in 1993 but since then regulations were amended many times. Currently, VAT in Poland is a part of the European common system of Value Added Tax. The standard VAT rate in Poland is 23% since 2011. There are reduced rates of 8% and 5% on certain food, books, newspapers and some other services.
In recent years, e-commerce sales have been growing very dynamically, which can be seen on the example of the Amazon platform. If selling online, there are also tax issues related to VAT reporting in different countries.