Poland VAT Calculator 2026 – Add or Remove VAT (23%, 8%, 5%)
Free Poland VAT calculator: add or remove VAT at 23%, 8%, 5% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Poland
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 23% | Most goods and services (statutory 22%, raised to 23% while defence spending exceeds 3% of GDP, art. 146ef) |
| Reduced rate | 8% | Medicines, some foods, piped water, waste and sewage services, hotel accommodation, passenger transport incl. taxis, housing construction |
| Reduced rate | 5% | Basic foods (meat, fish, dairy, vegetables, fruit, cereals, bread), books, newspapers and e-publications, sanitary products, child car seats |
| Zero rate | 0% | Computer equipment supplied to schools (or charities for schools); certain ship, aircraft and international transport supplies; exports and intra-EU supplies |
Registration threshold
Small-business exemption for businesses established in Poland: sales excl. VAT up to PLN 240,000 in both the previous and current year (raised from PLN 200,000 on 1 Jan 2026); EU SME scheme up to EUR 100,000
Returns and payment
Monthly JPK_V7M return by the 25th of the following month; small taxpayers (sales up to EUR 2 million) may file quarterly JPK_V7K by the 25th after the quarter
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Invoices up to PLN 450 (or EUR 100 if in euro) may omit buyer details and some line data if VAT per rate can be derived; till receipts with the buyer's NIP up to PLN 450 count as simplified invoices
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- KSeF structured invoice with KSeF number (see e-invoicing)
- 'mechanizm podzielonej płatności' (split payment) on B2B invoices over PLN 15,000 for Annex 15 goods/services
- 'metoda kasowa' for cash-accounting invoices
- 'samofakturowanie' for self-billing; 'odwrotne obciążenie' for reverse charge
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
KSeF mandatory B2B e-invoicing: from 1 Feb 2026 for firms with 2024 sales above PLN 200m incl. VAT, from 1 Apr 2026 for all others; until 31 Dec 2026 invoices outside KSeF allowed if they total up to PLN 10,000 a month; all from 1 Jan 2027
Tax and e-invoicing rules in Poland · EU e-invoicing mandates: ViDA and country timelines
Recent changes
Small-business exemption threshold raised from PLN 200,000 to PLN 240,000 on 1 Jan 2026. KSeF 2.0 mandatory e-invoicing from 1 Feb / 1 Apr 2026
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Poland?
The standard VAT rate in Poland is 23%. Other rates of 8% and 5% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.23 (1 plus the 23% standard rate). For example, PLN 100.00 × 1.23 = PLN 123.00, of which PLN 23.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.23. For example, PLN 123.00 ÷ 1.23 = PLN 100.00 net, so the VAT included is PLN 23.00. Taking 23% of the gross price would overstate the tax.
When does a business have to register for VAT in Poland?
Small-business exemption for businesses established in Poland: sales excl. VAT up to PLN 240,000 in both the previous and current year (raised from PLN 200,000 on 1 Jan 2026); EU SME scheme up to EUR 100,000
How often are VAT returns filed in Poland?
Monthly JPK_V7M return by the 25th of the following month; small taxpayers (sales up to EUR 2 million) may file quarterly JPK_V7K by the 25th after the quarter
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Ministry of Finance and National Revenue Administration (KAS); local tax offices (urzędy skarbowe) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Ustawa o podatku od towarów i usług, tekst jednolity (Obwieszczenie 1 Sep 2026, Dz.U. 2026 poz. 1263): art. 41, 83, 99, 106e, 113, 146ef, annexes 3 and 10 — Sejm RP (ELI API)
- Etapy wdrożenia KSeF (timeline) — Ministry of Finance (ksef.podatki.gov.pl)
- KSeF: poniżej 10 000 zł - najczęściej zadawane pytania — Ministry of Finance (ksef.podatki.gov.pl)
- VAT rates applied in EU member countries (last checked 13/07/2026) — Your Europe (European Commission)
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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