Poland VAT rates
| Rate | Applies to |
|---|---|
| 23% | Standard rate: most goods and services |
| 8% | Construction of homes, restaurants, some food |
| 5% | Basic food, books |
Adding Poland VAT
100.00 zł before VAT is 123.00 zł including 23% VAT. To take 23% VAT out of a price, divide it by 1.23. The VAT fraction is 23/123.
That is 3 percentage points higher than the UK standard rate of 20%.
Selling to Poland from the UK
Goods you export from Great Britain to a business in Poland are zero rated for UK VAT. Your customer pays 23% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Poland VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Poland businesses are usually outside the scope of UK VAT, and your customer accounts for 23% VAT under the reverse charge. Digital services sold to consumers in Poland carry Poland VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.