Polish VAT rate calculator 2026

Poland has four main VAT rates: 23% (standard), 8% (reduced — e.g. residential construction, some catering), 5% (super-reduced — e.g. basic food, printed books) and 0% (e.g. exports, intra-EU supplies). VAT exemption (ZW) applies to medical, educational and financial services.

Gross = net × (1 + rate/100). Example: PLN 1000 net × 1.23 = PLN 1230 gross. VAT amount = gross − net = PLN 230.

At 0% VAT, the seller issues a VAT invoice and can reclaim input VAT. Under VAT exemption (ZW), the seller charges no VAT but also cannot reclaim input VAT. Exemption applies to specific services (medical, educational) or small businesses below the PLN 200,000 turnover threshold.

Businesses with annual turnover exceeding PLN 200,000 must register as active VAT payers. Those below the threshold may voluntarily register. Certain activities (e.g. selling new buildings, providing advisory services to EU clients) require VAT registration regardless of turnover.

The 5% rate covers basic food products (bread, dairy, meat, fruit, vegetables), printed books and periodicals, and e-books / digital publications (since November 2019). Full list in Annex 10 to the Polish VAT Act.

VAT-exempt services include: healthcare (doctors, hospitals), education (schools, accredited courses), financial and insurance services, and rental of residential property. The full list is in Article 43 of the Polish VAT Act.

Most Polish VAT payers file monthly JPK_V7M (SAF-T file). Small taxpayers (quarterly filing) submit JPK_V7K. VAT is due by the 25th day of the following month/quarter. New taxpayers must file monthly for the first 12 months.

Active VAT payers can reclaim input VAT paid on business purchases, as long as they are used for taxable activities. VAT on mixed-use purchases must be split using the proportional method. Certain costs (e.g. private cars, entertainment) have limited or no VAT recovery rights.

Split payment (mechanizm podzielonej platnosci) is mandatory for invoices above PLN 15,000 gross in certain sensitive sectors (construction, steel, fuel, electronics). The VAT portion goes directly to a dedicated VAT account. Voluntary split payment can be used for any B2B transaction.

Applying too low a VAT rate or unjustified exemption results in back-payment plus statutory interest (8.5% per year in 2026) and a potential VAT sanction of up to 30% of the understated amount. Overstated rates lead to customer complaints and invoice corrections.