Poland VAT Calculator
Add or remove Poland VAT — standard rate 23% in PLN.
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About VAT in Poland
Calculate Polish VAT (Podatek od Towarów i Usług, PTU) on any amount in złoty (PLN). Poland applies a 23% standard rate plus reduced rates of 8% and 5% on essentials and selected services.
Poland VAT rates
| Rate | % | Applies to |
|---|---|---|
| Standard rate | 23% | Most goods and services |
| Reduced rate | 8% | Hotels, restaurants, passenger transport, certain medical and construction services |
| Super-reduced rate | 5% | Basic food, books, e-books, some agricultural products |
Registration threshold
PLN 200,000 of taxable turnover in the previous calendar year (small taxpayer exemption).
Filing frequency
Monthly JPK_V7M files by default; quarterly JPK_V7K available for small taxpayers.
Good to know
- Poland uses the SAF-T file (JPK_V7) combining the VAT return and the sales/purchase ledgers.
- Mandatory split payment (mechanizm podzielonej płatności) applies to certain B2B invoices over PLN 15,000.
FAQ — Poland VAT
Source: Krajowa Administracja Skarbowa (KAS). Rates are indicative — verify with a qualified accountant before filing.
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