see also :
VAT compliance in Poland
Intrastat compliance in Poland

    AGRICULTURE, FORESTRY AND FISHING

      Agricultural Inputs – Fertilisers
    • VAT – reduced rate : 8.00 %
      Agricultural Inputs – Pesticides and plant protection materials
    • VAT – reduced rate : 8.00 %
      Agricultural inputs
    • VAT – reduced rate : 5.00 % Some seeds (for cereals, vegetables)
    • VAT – reduced rate : 8.00 % Fertilisers, plant protection products, feeding stuffs, some seeds, some agricultural (and animal husbandry) services, forestry, fishery services unless exempt under flat-rate scheme for farmers.
    • VAT – standard rate : 23.00 % Tools and machinery
      Cut flowers and plants for decorative use
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 8.00 % Cut flowers, live flowers

      MANUFACTURING

      Children’s car seats (as listed in annex III)
    • VAT – reduced rate : 8.00 %

      MANUFACTURING : Manufacture of food products

      Foodstuffs (as listed in annex III)
    • VAT – reduced rate : 5.00 % Goods listed in Annex 10 to the Polish VAT Act e.g. some types of bread, meat, some fresh fruit and vegetables, dairy products
    • VAT – reduced rate : 8.00 % Examples: fresh citrus fruits, nuts (except for walnuts and hazelnuts), preserved fruit and fruit based products, dried vegetables, some pastry goods
    • VAT – standard rate : 23.00 % Examples: sweets, alcoholic beverages, mineral water
      Cut flowers and plants for food production
    • VAT – reduced rate : 5.00 % Cereals, fodder plants, vegetables
    • VAT – reduced rate : 8.00 % Certain spice plants
    • VAT – standard rate : 23.00 % Certain spice plants

      MANUFACTURING : Manufacture of beverages

      Alcoholic beverages – Beers
    • VAT – standard rate : 23.00 %
      Alcoholic beverages – Spirits
    • VAT – standard rate : 23.00 %
      Alcoholic beverages – Wines
    • VAT – standard rate : 23.00 %
      Non alcoholic beverages – fruit juice (specific rates for certain products)
    • VAT – reduced rate : 5.00 % Fruit juices in which the mass content of fruit juice accounts for at least 20% of the ingredients
    • VAT – standard rate : 23.00 % Carbonated drinks
      Non alcoholic beverages – lemonade (specific rates for certain products)
    • VAT – standard rate : 23.00 %
      Non alcoholic beverages – mineral water (specific rates for certain products)
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of tobacco products

      Tobacco
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of wearing apparel

      clothing – Children
    • VAT – standard rate : 23.00 %
      Footwear – Children
    • VAT – standard rate : 23.00 %
      Footwear – Adult
    • VAT – standard rate : 23.00 %
      Furs
    • VAT – standard rate : 23.00 %
      children nappies
    • VAT – reduced rate : 8.00 % Disposable diapers
    • VAT – standard rate : 23.00 % Cloth diapers
      clothing – Adults
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of refined petroleum products

      Petroleum products – Diesel fuel
    • VAT – standard rate : 23.00 %
      Petroleum products – Heating oil
    • VAT – standard rate : 23.00 %
      Petroleum products – LPG
    • VAT – standard rate : 23.00 %
      Petroleum products – Lubricants
    • VAT – standard rate : 23.00 %
      Petroleum products – Petrol (unleaded)
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

      Pharmaceutical products (as listed in annex III)
    • VAT – reduced rate : 8.00 %

      MANUFACTURING : Manufacture of computer, electronic and optical products

      Smartphones and computers
    • VAT – standard rate : 23.00 %
      Hi-Fi – Video hardware
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of electrical equipment

      Household electrical appliances
    • VAT – standard rate : 23.00 %

      MANUFACTURING : Manufacture of furniture

      Furniture
    • VAT – standard rate : 23.00 %

      ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

      Energy products – District heating
    • VAT – standard rate : 23.00 %
      Energy products – Electricity
    • VAT – standard rate : 23.00 %
      Energy products – Firewood
    • VAT – reduced rate : 8.00 %
      Energy products – Natural gas
    • VAT – standard rate : 23.00 %
      Energy products – Timber for industrial use
    • VAT – standard rate : 23.00 %

      WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

      Water supplies (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Treatment of waste and waste water
    • VAT – reduced rate : 8.00 %

      WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

      Motor vehicles
    • VAT – standard rate : 23.00 %

      TRANSPORTATION AND STORAGE

      Domestic transport of passengers – by air
    • VAT – reduced rate : 8.00 %
      Domestic transport of passengers – by inland waterway
    • VAT – reduced rate : 8.00 %
      Domestic transport of passengers – by rail
    • VAT – reduced rate : 8.00 %
      Domestic transport of passengers – by road
    • VAT – reduced rate : 8.00 %
      Domestic transport of passengers – by sea
    • VAT – reduced rate : 8.00 %
      International transport of passengers – by air
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by inland waterway
    • VAT – reduced rate : 8.00 %
      International transport of passengers – by rail
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
      International transport of passengers – by road
    • VAT – reduced rate : 8.00 %
      International transport of passengers – by sea
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

      ACCOMMODATION AND FOOD SERVICE ACTIVITIES

      Consumption on board ships, aircraft or trains – goods
    • VAT – reduced rate : 5.00 % Fruit juices in which the mass content of fruit juice accounts for at least 20% of the ingredients, sandwiches
    • VAT – standard rate : 23.00 % Mineral water, carbonated soft drinks, sweets, alcoholic beverages, coffee, tea
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Goods supplied on board ships, aircraft or trains during the section of a passenger transport operation effected within the EU.
      Bars and cafés
    • VAT – reduced rate : 8.00 % Restaurant services
    • VAT – standard rate : 23.00 % Coffee, tea, mineral water, alcoholic beverages
      Restaurant and catering services (as listed in annex III)
    • VAT – reduced rate : 8.00 %
    • VAT – standard rate : 23.00 % Alcoholic beverages, mineral water, tea and coffee beverages, carbonated drinks, unprocessed products
      Take Away
    • VAT – reduced rate : 8.00 % E.g. sandwiches, pizza, burgers, chips
    • VAT – standard rate : 23.00 % Coffee, tea, carbonated drinks, mineral water
      Hotel accommodation (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Bars and cafés – night clubs
    • VAT – standard rate : 23.00 %
      Consumption on board ships, aircraft or trains – services
    • VAT – reduced rate : 8.00 % Restaurant and catering services
    • VAT – zero rated (exemption with refund at preceding stage) : 0.00 % Services supplied during international transport
      Bars and cafés – alcoholic beverages
    • VAT – standard rate : 23.00 %

      INFORMATION AND COMMUNICATION

      Newspapers (as listed in annex III)
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 8.00 % Printed newspapers identified by ISSN with the exclusion of those where no less than 67% of the surface is devoted to advertisements (paid or not)
      Periodicals (as listed in annex III)
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 5.00 % Printed specialist periodicals identified by ISSN
    • VAT – reduced rate : 8.00 % Printed periodicals identified by ISSN with the exclusion of those where no less than 67% of the surface is devoted to advertisements (paid or not)
      Phone/ fax/ telex/etc.
    • VAT – standard rate : 23.00 %

      FINANCIAL AND INSURANCE ACTIVITIES

      Arrangements for the taxation of gold – coins (currency)
    • VAT – exempted : %
    • VAT – standard rate : 23.00 %
      Arrangements for the taxation of gold – Iingots and bars
    • VAT – exempted : %
    • VAT – standard rate : 23.00 %

      REAL ESTATE ACTIVITIES

      Building land
    • VAT – standard rate : 23.00 %
      Construction work on new buildings
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 8.00 % Buildings covered by social policy programmes (single-family houses up to 300m2 and flats up to 150m2)
      Supplies of new buildings
    • VAT – reduced rate : 8.00 % Buildings covered by social policy programmes (single-family houses up to 300m2 and flats up to 150m2)
    • VAT – standard rate : 23.00 % Other buildings
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 8.00 % Buildings covered by social policy programmes (single-family houses up to 300m2, flats up to 150m2) and other habitable locals where the value of materials before taxation included in the taxable amount for the supply is not more than 50%
      Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 8.00 % Renovation and repairing of single-family houses up to 300m2 and flats up to 150m2

      PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

      Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
    • VAT – reduced rate : 8.00 %

      HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

    • VAT – reduced rate : 8.00 % Single-family houses up to 300m2 and flats up to 150m2
      Medical equipment for disabled persons (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
    • VAT – standard rate : 23.00 %
      Social housing (as listed in annex III)
    • VAT – reduced rate : 8.00 % Single-family houses up to 300m2 and flats up to 150m2
      Supplies by undertakers and cremation services (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
    • VAT – standard rate : 23.00 %
      Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
    • VAT – standard rate : 23.00 %
    • VAT – exempted : % Social help provided by authorised entities and domestic care for disabled, elder, chronically ill people

      ARTS, ENTERTAINMENT AND RECREATION

      Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
    • VAT – reduced rate : 8.00 %
      E-books
    • VAT – standard rate : 23.00 %
      Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
    • VAT – reduced rate : 8.00 %
      Jewels
    • VAT – standard rate : 23.00 %
      Books on other physical means of support (as listed in annex III)
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 5.00 % Books issued on discs, tapes and other physical means of support identified by ISBN
      Books (as listed in annex III)
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 5.00 % Supply of printed books identified by ISBN
    • VAT – reduced rate : 8.00 % Lending of printed books identified by ISBN
      Taxation of works of art, collector’s items and antiques
    • VAT – margin scheme : %
    • VAT – standard rate : 23.00 %
      Admission to amusement parks (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Pay TV/ cable TV (as listed in annex III)
    • VAT – standard rate : 23.00 %
    • VAT – reduced rate : 8.00 %
    • VAT – standard rate : 23.00 % Services related to rental of audio and video content on-demand
      Writers, composers etc. (as listed in annex III)
    • VAT – exempted : %
    • VAT – reduced rate : 8.00 % Services provided by authors and performing artists, within the meaning of the provisions of the Act on copyright and neighbouring rights, remunerated with royalties for transferring or granting a copyright or artistic performance right license
      Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Admission to sporting events (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Use of sporting facilities (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Travel Agency
    • VAT – margin scheme : %
    • VAT – standard rate : 23.00 %
      TV licence (as listed in annex III)
    • VAT – standard rate : 23.00 %

      OTHER SERVICE ACTIVITIES

      Hairdressing (as listed in annex III)
    • VAT – reduced rate : 8.00 %
      Services supplied by lawyers
    • VAT – standard rate : 23.00 %

      ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

      Window cleaning and cleaning in private households (as listed in annex III)
    • VAT – standard rate : 23.00 %

    Detailed VAT rates – sell goods or services in Austria
    Detailed VAT rates – sell goods or services in Belgium
    Detailed VAT rates – sell goods or services in Bulgaria
    Detailed VAT rates – sell goods or services in Cyprus
    Detailed VAT rates – sell goods or services in Czechia
    Detailed VAT rates – sell goods or services in Germany
    Detailed VAT rates – sell goods or services in Denmark
    Detailed VAT rates – sell goods or services in Estonia
    Detailed VAT rates – sell goods or services in Greece
    Detailed VAT rates – sell goods or services in Spain
    Detailed VAT rates – sell goods or services in Finland
    Detailed VAT rates – sell goods or services in France
    Detailed VAT rates – sell goods or services in Croatia
    Detailed VAT rates – sell goods or services in Hungary
    Detailed VAT rates – sell goods or services in Ireland
    Detailed VAT rates – sell goods or services in Italy
    Detailed VAT rates – sell goods or services in Lithuania
    Detailed VAT rates – sell goods or services in Latvia
    Detailed VAT rates – sell goods or services in Luxembourg
    Detailed VAT rates – sell goods or services in Malta
    Detailed VAT rates – sell goods or services in the Netherlands
    Detailed VAT rates – sell goods or services in Poland
    Detailed VAT rates – sell goods or services in Portugal
    Detailed VAT rates – sell goods or services in Romania
    Detailed VAT rates – sell goods or services in Sweden
    Detailed VAT rates – sell goods or services in Slovenia
    Detailed VAT rates – sell goods or services in Slovakia
    Detailed VAT rates – sell goods or services in United Kingdom