Poland VAT 23% Calculator 2027
Poland VAT (Podatek od towarów i usług) 23% standard, 8% reduced (medical, transport), 5% (books, food essentials), 0% (exports). Source: podatki.gov.pl.
Poland VAT Rates Explained
Poland's VAT system applies multiple rates depending on the goods or service. Standard rate 23% covers most consumer goods. Reduced rates apply to essentials (food, books, medicine, public transport). Zero-rated and exempt categories exist for exports, healthcare, and education. Source: Ministerstwo Finansów.
Adding VAT vs Extracting VAT
Add: Gross = Net × (1 + rate). Example at 23%: zł 10,000 net + 23% VAT = gross. Extract: Net = Gross / (1 + rate). To extract VAT from a tax-inclusive price, divide by (1 + rate). Helps separate the VAT charged on supplier invoices for input-tax recovery.
Registration and Filing
In Poland, businesses above the local VAT registration threshold must register and file periodic returns (typically monthly or quarterly). Returns reconcile output VAT (charged to customers) with input VAT (paid to suppliers). Net VAT due is paid to the tax authority. Voluntary registration is also possible below threshold to enable input-tax recovery. Source: Ministerstwo Finansów (podatki.gov.pl).
Cross-Border VAT and Reverse Charge
Cross-border B2B services use reverse charge: the buyer self-accounts for VAT in their own return. Imports of physical goods are subject to import VAT at the border. Exports to non-Poland customers are typically zero-rated, allowing the exporter to recover input VAT without charging output VAT on the sale.
Frequently Asked Questions
What is Poland's VAT rate?
Standard rate is 23%. Reduced rates: 8% (Reduced 8%), 5% (Super-reduced 5%), 0% (Zero-rated). Source: Ministerstwo Finansów.
How to extract VAT from a gross price?
Divide gross by (1 + rate). Example at 20%: gross / 1.20 = net. VAT portion = gross × rate/(1+rate).
When must a business register for VAT in Poland?
When annual taxable turnover exceeds the Poland VAT registration threshold (varies by country). Voluntary registration possible below threshold to recover input VAT. Source: Ministerstwo Finansów.
Are exports VAT-exempt?
Exports are typically zero-rated (not exempt), allowing the exporter to recover input VAT while charging no output VAT. Documentation and proof of export required.
How often are VAT returns filed?
In Poland, monthly or quarterly depending on turnover. Returns reconcile output VAT minus input VAT. Net VAT due is paid to Ministerstwo Finansów (podatki.gov.pl).