VAT Poland 2025

Standard Polish VAT rate of 23%

All taxable goods and services which are not listed in the following reduced VAT rates

Poland – reduced VAT rates 8%, 5%, 0%

8% Reduced VAT Rate in Poland 

In Poland, the 8% VAT rate applies to the following:

• Basic food products, including grain and stone fruits, meat, and fish,
• Selected medical products,
• Certain hygiene products,
• Specific agricultural products,
• Newspapers, journals, and magazines,
• Services related to the breeding and rearing of animals (excluding veterinary services),
• Renovation and construction-assembly works,
• Selected catering services.

5% Reduced VAT Rate in Poland 

The 5% VAT rate in Poland applies to:

• Specific food products, such as non-carbonated soft drinks containing at least 20% juice,
• Printed books and maps,
• Food products that were temporarily subject to a 0% VAT rate until 1 April 2024, including meat, fish, dairy products, vegetables, fruits, flour, and fats.

A comprehensive list of products subject to the 5% VAT rate in Poland can be found in Annex 10 to the VAT Act.

0% Zero VAT Rate Poland

The zero VAT rate in Poland, similar to many other EU countries, applies to intra-community supplies of goods and exports of goods.

VAT registration in Poland

If you are selling your goods to Polish clients and perform some business activities in Poland you should consider registration for VAT in Poland. In particular, the following activities may require VAT registration:

• Importation of goods,
• Local sale of goods to polish clients,
• Distant sale of goods to polish clients (dispatch from other EU countries),
• Distant sale of goods from Poland (dispatch of goods from polish warehouse to EU clients).

Polish VAT invoice requirements

According to Polish law, VAT invoice must be issued not earlier than 30 days before the supply of goods or services and no later than 15 days following the month after the supply. Invoices must be stored at least for 5 years. Like other EU countries, Poland now permits the use of electronic invoices. Invoice must contain at least the following basic information:

• Date of issuance
• Unique number
• VAT number of the supplier
• The full address of the supplier and customer
• The full description of the goods and services supplied
• Date of the supply (if different than issue date)
• Measure and quantity of goods and services
• The unit price of goods and services (without VAT)
• The VAT rate applied
• The net value of the supply
• The amount of VAT at each rate
• The total gross value of the supply
• Details to support a 0% VAT rate

Intrastat in Poland 2025

When you are selling goods to Poland you may be also obliged to complete Intrastat statistical declarations. Every company registered for VAT in Poland must complete Intrastat declaration if they exceed certain thresholds. Thresholds are updated each year by the President of the Central Statistical Office and for the year 2025 following thresholds have been established:

• The basic threshold for imports: PLN 6,000,000
• The basic threshold for exports: PLN 2,800,000
• The detailed threshold for imports: PLN 105,000,000
• The detailed threshold for exports: PLN 158,000,000

The tax office in Poland

Foreign businesses should send their registration documents to the Second Tax District in Warsaw at the following address:

Drugi Urząd Skarbowy Warszawa-Śródmieście
ul. Jagiellońska 15
03-719 Warszawa
Poland

Are you willing to register for VAT in Poland? We would be more than happy to help you. Contact us and check what we can do for you.