Value Added Tax — known in Poland as PTU (Podatek od Towarów i Usług), though universally referred to as VAT — is a consumption tax applied at every stage of the supply chain. Whether you are starting a business in Poland, supplying goods to Polish customers, or buying services from Polish vendors, understanding how Polish VAT works is essential to staying compliant and managing cash flow correctly.
Polish VAT Rates in 2026
Poland applies several VAT rates depending on the type of goods or services:
- 23% — Standard rate: applies to most goods and services not listed in reduced-rate annexes (electronics, clothing, professional services, software licences, etc.)
- 8% — First reduced rate: applies to food products (processed), medicines and medical devices, hotel accommodation and catering services, renovation of residential buildings, passenger transport
- 5% — Second reduced rate: applies to unprocessed basic foods (bread, meat, dairy, fruit and vegetables), books and e-books, certain baby products
- 0% — Zero rate: applies to exports of goods outside the EU, intra-EU supplies of goods to VAT-registered buyers in other member states, certain international transport services
- ZW (exempt): certain financial, insurance, medical and educational services are VAT-exempt rather than zero-rated — an important distinction, as exempt suppliers cannot recover input VAT
VAT Registration Thresholds
Registration for Polish VAT is governed by the following rules:
- Mandatory registration: businesses whose taxable turnover exceeds 200,000 PLN in a calendar year must register for VAT before crossing this threshold
- Voluntary registration: businesses below the threshold may register voluntarily — useful if they have significant input VAT to recover or if their customers are VAT-registered businesses
- No threshold for non-established businesses: foreign businesses supplying taxable goods or services in Poland generally must register for VAT from the first transaction, with no minimum turnover exemption
How to Register: The VAT-R Form
To register for Polish VAT, submit form VAT-R to your competent tax office (urząd skarbowy) — determined by your registered business address. The application can be filed electronically via the e-Urząd Skarbowy portal or in paper form. Registration is typically confirmed within a few days and you will be assigned a Polish VAT number (NIP with the PL prefix for EU purposes).
For intra-EU transactions, you will also need to register for VAT-EU (EU VAT identification) — this allows your Polish VAT number to be verified by VIES (VAT Information Exchange System) and is required for zero-rating supplies to EU business customers.
Filing VAT Returns
Poland no longer uses separate VAT-7 return forms. Since 2018, all VAT data is submitted via the JPK_V7M (monthly) or JPK_V7K (quarterly) structured file, which combines the VAT return and the sales/purchase ledger in a single electronic submission:
- Monthly filing (JPK_V7M): required if your turnover in the preceding year exceeded 1.2 million EUR, or if you are a new VAT payer in most circumstances
- Quarterly filing (JPK_V7K): available for smaller businesses below the 1.2 million EUR threshold
The deadline for both is the 25th of the month following the reporting period. VAT refunds are processed within 60 days (or 25 days under an accelerated procedure for businesses meeting certain conditions).
Split Payment (Mechanizm Podzielonej Płatności)
Poland introduced mandatory split payment for certain high-risk goods and services. Under this mechanism, when paying an invoice, the buyer sends the net amount to the supplier's main bank account but the VAT amount goes directly to a separate, ring-fenced VAT account (rachunek VAT) held at the supplier's bank. The VAT account balance can only be used to pay the supplier's own outgoing VAT or to transfer VAT to the tax authority.
Split payment is mandatory for invoices above 15,000 PLN (gross) covering sensitive goods such as steel products, fuel, electronics, construction services and waste. Using split payment on other invoices is voluntary but offers certain benefits, including protection from joint-and-several liability for the buyer.
To calculate how much VAT is included in a gross price or how much to add to a net price at any Polish VAT rate, use the VAT calculator on Liczbnik.pl. It handles 23%, 8% and 5% rates and works in both add-VAT and extract-VAT directions.