VAT in Poland – rates and exemptions

juin 2022Droit fiscal

  1. Droit fiscal
  2. VAT in Poland - rates and exemptions
VAT in Poland was introduced in 1993 and includes most of the provisions resulting from Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. Some specificities might be pointed out.

VAT rate in Poland in 2022

23 %
Standard rate
8 %
Agricultural products, health protection, press
5 %
Some marginally processed agricultural or fishery products, books
0 %
Exports, intra-Community supplies
Education, medical care, postal services

Exemption from VAT registration

Taxpayers whose sales does not exceed certain thresholds are not obliged to register for VAT. The thresholds depend on the turnover in a continuous 12-month period. In fact, VAT registration is not obligatory for businesses whose turnover in the previous year was below PLN 200,000 (EUR 40,000). However, each taxpayer may decide to waive the personal exemption if this is more favourable to him.

Deduction regime

Polish companies are very punctilious about information required by polish law from their French partners. They also expect a proof of their French domiciliation as well as of their subjection to French VAT.

Payment rules

Generally, VAT in Poland must be calculated every month and paid before the 25th of the following month. « Small» taxpayers may however choose to file quarterly VAT returns.

Related content:

Personal income tax in Poland
Corporate income tax in Poland

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