Poland VAT rate: 23%
The Poland standard VAT rate is 23%, in PLN. Reduced and special tiers, the registration threshold, e-invoicing status and the reviewed source are below.
Rate tiers
| Tier | Rate | Applies to |
|---|---|---|
| Standard | 23% | Standard |
| Reduced | 8% | Reduced |
| Reduced | 5% | Reduced |
Sources: European Commission — VAT rates · Last reviewed 2026-09-14
Registration and e-invoicing
- Registration threshold
- PLN 200,000
- Threshold notes
- Non-established businesses generally have no domestic threshold and may need to register before the first intra-EU B2B supply. EU distance-sales threshold: €10,000.
- E-invoicing status
- phased
- E-invoicing model
- clearance model. Phased from February 2026 Formats: KSeF FA(2).
Threshold source: European Commission — VAT registration thresholds
E-invoicing source: European Commission — eInvoicing
How Poland compares
Poland ranks 10 of 31 supported jurisdictions by standard rate. The closest standard rates are:
See the full ranked rate table for every supported jurisdiction.
Use the Poland rate
Orientation only. The rate can depend on the exact supply and the customer's status. The linked authority publication governs.
Confirm a supplier's VAT registration
VAT.tools checks a VAT number against the authority and keeps the source and observation time with the result.