Global VAT Calc

Poland VAT Calculator

Last reviewed 16 October 2026

Polish invoices run on netto, VAT and brutto — this calculator moves between all three, at 23%, 8% and 5%.

Net (excl. VAT)—
VAT amount—
Gross (incl. VAT)—
All rates

Poland’s VAT rates

RateTypical application
Standard — 23%Most goods and services.
Reduced — 8%Construction and renovation of housing, some foodstuffs, hotel services, passenger transport.
Reduced — 5%Basic foodstuffs, books, medicines and other essentials.
Zero — 0%Exports and intra-EU supplies.

A Polish invoice (“faktura”) shows the net (“netto”), the VAT (“VAT” or “PTU”), the gross (“brutto”) and the parties’ NIP numbers — the tax identifier you will see quoted in business correspondence.

Zloty figures, both directions

  • PLN 1,000 net → PLN 1,230 (VAT PLN 230).
  • PLN 1,230 ÷ 1.23 = PLN 1,000 net.
  • PLN 4,000 net → PLN 4,920; PLN 12,300 gross → PLN 10,000 net (VAT PLN 2,300).
  • At 8%: PLN 500 → PLN 540. At 5%: PLN 200 → PLN 210.

Exemption, filing and e-invoicing

  • Small business exemption: businesses with turnover up to PLN 200,000 can register as VAT-exempt (“zwolnienie podmiotowe”) — no VAT charged, no input deduction. Many choose to register anyway to reclaim input VAT on costs.
  • Filing: JPK_VAT returns are filed monthly, or quarterly for small taxpayers, through the e-Urząd Skarbowy portal.
  • KSeF e-invoicing: Poland’s national e-invoicing system (KSeF) became mandatory during 2026, phased from the largest businesses to all VAT payers — check your obligations before invoicing Polish customers.
  • Authority: the National Revenue Administration (KAS) administers VAT in Poland.

Related tools

Czechia VAT calculator · Germany VAT calculator · Reverse VAT calculator · All VAT rates

Polish VAT questions

What is the VAT rate in Poland?

23% standard, with reduced rates of 8% and 5% for housing, food and other essentials, and 0% for exports.

How do I remove 23% VAT from a price?

Divide by 1.23. PLN 1,230 including VAT becomes PLN 1,000 net with PLN 230 of VAT.

When is a Polish business exempt from VAT?

With turnover up to PLN 200,000, the small business exemption is available — no VAT charged, but no input VAT recovery either.

What is KSeF?

Poland’s mandatory national e-invoicing system, rolled out in 2026. Invoices are issued and received through KSeF rather than as email PDFs alone.

How often are Polish VAT returns filed?

Monthly (JPK_VAT), or quarterly for small taxpayers, via the e-Urząd Skarbowy portal.

Checked against Polish tax administration sources on 16 October 2026 · Methodology · Editorial standards · Report an error