VAT Atlas · entry № 21 · current as of April 2026
🇵🇱
Republic of

Poland

Member of EU · Polish zloty · code PL

Standard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Poland.

Standard rate
23%
Reduced 8% restaurants, construction, medical products, transport
Reduced 5% food, books, periodicals, certain agricultural products
Zero-rated 0% exports, intra-EU supplies
Threshold 200 000 PLN ~€46,000
Filing Monthly or quarterly
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§ Invoicing rules what you need to know
Tax authority Krajowa Administracja Skarbowa (KAS)
Invoice language Polish
Reverse charge Domestic reverse charge was largely replaced by mandatory split payment mechanism (MPP) for sensitive goods. Standard EU reverse charge for intra-Community B2B services.
Digital services B2C digital services to Polish consumers are taxed at 23%. Non-EU suppliers must register via the OSS scheme. KSeF applies to all domestic taxable transactions.
Penalties Late VAT filing triggers a penalty of up to 30% of the tax due. KSeF non-compliance penalties apply from 2027: up to 100% of the invoice VAT amount.
Invoice requirements
  • Sequential invoice numbering required
  • Both parties’ NIP (tax ID) numbers must be shown
  • Invoices must be issued via KSeF in FA(3) XML format since April 2026
  • Invoice must be issued by the 15th of the month following supply
  • Invoices must be stored for 5 years (KSeF handles archival)
E-invoicing status

Mandatory e-invoicing.

KSeF (Krajowy System e-Faktur) mandatory: large taxpayers (>200M PLN turnover) from 1 February 2026, all VAT-registered from 1 April 2026. FA(3) XML format. Grace period: no financial penalties until 1 January 2027.

System KSeF
Official source www.podatki.gov.pl
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Net amount
PLN
Country
Rate
The result
Net amountzł1,000.00
VAT (23%)zł230.00
Gross totalzł1,230.00
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Frequently Asked Questions

What is the standard VAT rate in Poland?

The standard VAT rate in Poland is 23%.

What are the reduced VAT rates in Poland?

8% (Reduced): applies to restaurants, construction, medical products, transport. 5% (Reduced): applies to food, books, periodicals, certain agricultural products.

Is e-invoicing mandatory in Poland?

KSeF (Krajowy System e-Faktur) mandatory: large taxpayers (>200M PLN turnover) from 1 February 2026, all VAT-registered from 1 April 2026. FA(3) XML format. Grace period: no financial penalties until 1 January 2027.

What is the VAT registration threshold in Poland?

The VAT registration threshold in Poland is 200 000 PLN. ~€46,000

§ More countries Browse all 35 countries →
🇦🇹 Austria 20% 🇧🇪 Belgium 21% 🇧🇬 Bulgaria 20% 🇭🇷 Croatia 25% 🇨🇾 Cyprus 19% 🇨🇿 Czechia 21% 🇩🇰 Denmark 25%