Rates: 23% standard, 8% and 5% reduced, 0% for exports and intra-EU supplies, among others.
Goods and Services Tax (VAT) Act
Tax on the sale of goods and services, including intra-EU trade.
- Summary
- VAT
- Adopted
- 11 March 2004
- Original publication
- Dz.U. 2004 nr 54 poz. 535
- Summary up to date as of
- October 2026
Key rules
VAT in brief
Small business exemption for annual sales up to PLN 200,000 (does not apply to certain services and goods, among others).
Since 2026 invoices between businesses have been issued in the National e-Invoicing System (KSeF).
Transactions with EU companies require EU VAT registration.
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
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