EU member state
Poland VAT
Poland’s standard VAT rate is 23%, with reduced rates of 8% and 5%. Domestic invoices are typically in zloty and, for transactions between Polish businesses, often issued as structured e-invoices through KSeF. A RateNest PDF is the right customer-facing document for foreign clients and a draft for your records; follow KSeF when Polish domestic rules require it.
Reduced
5%
Basic food and selected books.
Reduced
8%
Restaurants, construction of housing, and some transport.
Standard
23%
Most goods and services.
Net to gross
Poland pageNet
PLN 100.00
VAT
PLN 23.00
Gross
PLN 123.00
Most goods and services. Rounded to cents. Not tax advice.
When the rate changed
- 1 Jan 2011 – now5% Reduced. Basic food and selected books.
- 1 Jan 2011 – now8% Reduced. Restaurants, construction of housing, and some transport.
- 1 Jan 2011 – now23% Standard. Most goods and services.
Freelance VAT notes
Poland is 23% standard. KSeF e-invoicing rules are expanding; treat the PDF as the readable copy and confirm the legal channel for Polish buyers.