How vat / sales tax works in Poland
Polish VAT defaults to 23%, with 8% on restaurants, hotels, transport, and construction services and 5% on basic food, books, and press.
Traders file monthly JPK_V7M SAF-T returns combining declaration and records, use split payment for sensitive goods and large B2B invoices, and clear through KSeF e-invoicing as mandates phase in.
Small businesses access subjective exemption below the turnover line plus the EU SME scheme from 2025, while OSS routes B2C distance sales and reverse charge covers B2B imports.
Tax rates at a glance
- Standard VAT
- 23%
- Reduced VAT
- 8% / 5%
- Restaurant and hotels
- 8%
- Basic food and books
- 5%
- Exports
- 0%
- SME exemption
- Turnover test
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
E-commerce sellersFreelancersManufacturersExpatsCross-border traders
Watch out for
- JPK_V7M makes every invoice visible monthly, so rate errors, missing purchase evidence, and customer-status mistakes surface within weeks rather than years.
- Split payment locks VAT amounts into dedicated accounts for sensitive goods, which strains cash flow for distributors that price without it.
- KSeF e-invoicing mandates phase by taxpayer size, and voluntary early adoption changes issuance workflows before it becomes compulsory.
- The 2026 registration threshold mechanics and EU SME-procedure interactions need confirmation per trader, since domestic and cross-border shelter differ.
Frequently asked questions
What is the VAT rate in Poland?
Poland applies 23% standard VAT in 2026, with 8% for restaurants, hotels, and transport and 5% for basic food, books, and press.
What is JPK_V7M?
The monthly SAF-T file combining the VAT return with purchase and sales records, filed electronically. It gives the tax office transaction-level visibility every period.
Do small Polish businesses charge VAT?
Not below the subjective-exemption turnover line, with the EU SME scheme adding cross-border options from 2025. Exempt traders forfeit input recovery.