Poland Value Added Tax

• In most cases, Value Added Tax is payable at a rate of 23%.
• There are reduced rates of 8% and 5% for certain products and services.
• If the annual turnover is less than PLN 200,000, the owner of the business is exempt from VAT registration..
• Reports must be filed monthly or quarterly with the VAT Authorities, with the report and payment being made by the 25th day of the month following the period relevant to the report.

Transactions that are VAT exempt

• Health services.
• Milk products.
• Insurance and banking services.
• Mail and stamps.
• Educational, art and science services.
• Provision of services for export.