The 23% standard rate of VAT in Poland, who must register with Krajowa Administracja Skarbowa, what a VAT invoice must show, and when returns and payments are due.
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Updated for 2026
Last reviewed wrzesieล 2026
This is the general edition of this guide for Poland. It explains how the NIP, VAT and annual filing work and names Krajowa Administracja Skarbowa as the place to confirm thresholds and dates. Country-specific figures are added as each edition is reviewed.
The rate
The standard rate in Poland is 23%. Some goods and services carry reduced or zero rates and others are exempt. The difference matters: zero-rated sales still let you reclaim the tax on your purchases, exempt sales do not.
Who must register
Registration becomes compulsory once taxable turnover passes the threshold Krajowa Administracja Skarbowa sets, measured over a rolling period. Below it, registration is usually voluntary, which makes sense if your customers are registered businesses that can reclaim what you charge.
How to register
Register with Krajowa Administracja Skarbowa using your NIP. Once registered you receive a VAT registration number or certificate, and from that date you must charge VAT on taxable sales, issue compliant invoices and file returns even when nothing is due.
Charging VAT on an invoice
Show the net amount, the VAT rate, the VAT amount and the gross total, with your registration number in the header. Prices quoted to consumers should include VAT; prices quoted to businesses usually exclude it and say so. The Poland calculator adds or removes VAT and shows the arithmetic.
Filing and paying
Returns are periodic, most often monthly or quarterly, and report the VAT you charged less the VAT you paid on purchases. The difference is paid to Krajowa Administracja Skarbowa by the return deadline; a repayment is claimed when purchases exceed sales.
Penalties for getting it wrong
Late registration, late returns and late payment each attract penalties and interest with Krajowa Administracja Skarbowa. Charging VAT while unregistered is an offence in most countries. If you missed the threshold, register now and declare the back period.
Questions people ask
How do I add VAT to a price?
Multiply the net price by 1.23. A zล100 sale at 23% carries zล23 of VAT and totals zล123.
How do I remove VAT from a total?
Divide the gross by 1.23 to get the net, then subtract to find the tax. Dividing, not taking a percentage off, is the step people get wrong.
Should I register voluntarily?
If most of your customers are registered businesses, yes: they reclaim what you charge and you reclaim what you pay. If your customers are consumers, registration raises your prices by the tax rate or cuts your margin.
What if I am not registered?
Do not charge VAT and do not show a VAT line. State on the invoice that no VAT was charged. The generator prints that line when the toggle is off.
Sources
Krajowa Administracja Skarbowa โ the official guidance for Poland
How this guide was made
Written from published tax-authority guidance and reviewed on 2026-09-03. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Krajowa Administracja Skarbowa before acting on it, and tell us if you find something out of date so we can correct it.
This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Krajowa Administracja Skarbowa.
๐ต๐ฑ Poland
Tools for Poland
Invoices, quotations, purchase orders, credit notes and waybills in PLN, with VAT and the NIP on the document. Plus a VAT calculator. Everything runs in your browser and nothing is uploaded.