VALUE ADDED TAX

General speaking about VAT and its rates

 

The "tax on goods and services" (the Polish name for VAT) is charged on sales and supplies of goods and services and on the import and export of goods and services. This tax was introduced in July 1993 and replaced with a turnover tax. Since 1st of May 2004 Polish VAT system has been harmonized with the Sixth EU-Directive no. 77/38 of 17 May 1977 (currently EU-Directive no. 2006/112/WE of 28 November 2006), concerning harmonization of the Member States' regulations in respect of the turnover tax – a common system of the value added tax.

Current rates of VAT in Poland are:

  • standard rate - 23%, (applicable to the majority of goods and services),
  • reduced rates – 8%, 7%, 5%, 4%
  • preferential rate - 0%.

8% rate is applied in particular to some goods connected with health care, groceries, building materials and services connected with housing construction, hotel services and transport of persons.

7% rate is applicable only in agriculture sector

5% rate primarily covers the sale of certain unprocessed or semi-processed produce of agriculture, forestry, hunting and fishery.

4% rate is applicable only for taxi services

0% preferential rate refers mainly to intra-Community supply of goods and export of goods.

By virtue of the Act, the exemption from VAT is applicable primarily to services performed by the State Post, financial agency services, services within scope of education, health care and services in the field of public administration.

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