VAT Calculator Poland (23%)

The standard rate is 23% under art. 146aa of the VAT Act, even though art. 41 ust. 1 still names 22%. The reduced rates are 8% for the goods and services in annex 3 and 5% for those in annex 10 (art. 41 ust. 2 and 2a). The 0% rate applies to intra-EU supplies of goods and to exports, and for exports only if the supplier holds proof that the goods left the Union before the return deadline (art. 41 ust. 3-6).

Main exempt supplies under art. 43 ust. 1: medical care provided by healthcare entities (pkt 18), rental of residential property for housing purposes (pkt 36), insurance and reinsurance (pkt 37) and the granting of credit and loans (pkt 38). Small sellers are exempt under art. 113 up to 240,000 zł of sales.

Consumer prices must be shown tax-inclusive. The price information act defines the price as what the buyer pays the trader, including VAT and excise (art. 3 ust. 2), and requires the price and the unit price to be displayed clearly at the point of sale (art. 4 ust. 1).