{"id":13650,"date":"2026-09-11T23:09:17","date_gmt":"2026-09-11T21:09:17","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=13650"},"modified":"2026-09-11T23:25:32","modified_gmt":"2026-09-11T21:25:32","slug":"vat-in-poland","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-poland\/","title":{"rendered":"VAT in Poland in 2026"},"content":{"rendered":"

In Poland, VAT is called podatek od towar\u00f3w i us\u0142ug<\/em>, although the tax authorities themselves call it VAT<\/em>, and it has a standard rate of 23%<\/strong> and two reduced rates, 8%<\/strong> and 5%<\/strong>. These are set by Article 41 of the Polish VAT Act of 11 March 2004, which refers to Annexes 3 and 10 to determine which product falls under each rate. On paper, that article states 22% and 7%: the 23% and 8% rates have applied since 2011 under transitional provisions that have been extended over time, now Article 146ef.<\/p>\n

\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
Standard (stawka podstawowa)<\/span><\/td>\n23%<\/strong><\/td>\nEverything that does not have a reduced rate, such as clothing, electronics, cosmetics, alcoholic beverages, coffee, tea and chocolate<\/td>\n<\/tr>\n
Reduced (stawka obni\u017cona)<\/span><\/td>\n8%<\/strong><\/td>\nMedicines and medical products, non-regional newspapers and magazines (including digital), spices, sauces, sugar, pet food, plants and flowers; and services such as restaurants, hotels and passenger transport<\/td>\n<\/tr>\n
Reduced (stawka obni\u017cona)<\/span><\/td>\n5%<\/strong><\/td>\nBasic foodstuffs (meat, fish, dairy products, eggs, fruit, vegetables, cereals, bread and pastries, juices), infant formula, printed and electronic books, sanitary pads, tampons, nappies and menstrual cups, pacifiers and child car seats<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 11 September 2026 against the \u201cStawki i limity\u201d sheet on the Polish Ministry of Finance tax portal (podatki.gov.pl<\/a>).<\/em><\/p>\n

KSeF: mandatory e-invoicing from 2026<\/h2>\n

In 2026, companies established in Poland began issuing their invoices to other businesses through the Krajowy System e-Faktur<\/em> (KSeF), the Ministry of Finance platform. The 1 February<\/strong> start date applied to those that sold more than 200 million z\u0142oty in 2024, VAT included, and the 1 April<\/strong> date applied to the rest. Anyone invoicing less than 10,000 z\u0142oty per month can remain outside it throughout 2026, and penalties do not apply until 1 January 2027<\/strong>.<\/p>\n

For a Spanish store, what matters is who is subject to it: only those with a registered office or permanent establishment in Poland<\/strong> involved in the sale. If you sell from Spain, it does not affect you, and a Polish VAT registration without an establishment does not oblige you either, although you can use it if you want. In addition, invoices to consumers are excluded<\/strong> from mandatory KSeF: issuing them there is voluntary.<\/p>\n

There was also a temporary reduction in 2026 that does not affect an online store: petrol and diesel dropped to 8% from 31 March to 30 June and from 17 to 31 August. From 1 September they returned to 23%.<\/p>\n

Which VAT you charge customers in Poland if you sell from another EU country<\/h2>\n

<\/p>\n

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.<\/p>\n