Skip to main content
Poland’s tax system is administered by the Krajowa Administracja Skarbowa (National Revenue Administration, KAS). As an EU member state, Poland follows the EU VAT Directive with locally adapted rates. VAT (Podatek od towarów i usług, PTU) applies at standard, reduced, and super-reduced rates. Zero-rated supplies include exports and intra-community supplies. Businesses are identified by their NIP (Numer Identyfikacji Podatkowej), a 10-digit tax identification number. The Polish VAT number uses the format PL followed by the 10-digit NIP. Poland has implemented the KSeF (Krajowy System e-Faktur) national e-invoicing system, which is progressively becoming mandatory for B2B transactions. E-invoicing via PEPPOL is used for cross-border and B2G transactions.

​
Base Details

KeyValue
Tax Country CodePL
CurrencyPLN
Base Time ZoneEurope/Warsaw

​
Tax Categories

CodeNameTitle
VATVATValue Added Tax

​
VAT Rates

RateKeysNamePercentsDescription
generalstandardGeneral Rate23.0%
reducedstandardFirst Reduced Rate8.0%
super-reducedstandardSecond Reduced Rate5.0%

​
Validation Rules

FieldTestValidation Code / Message
supplier.tax_id.code
  • Context: regime in [PL]
  • Present
GOBL-PL-BILL-INVOICE-01
Supplier tax ID code required
FieldTestValidation Code / Message
code
  • Code in [PL]
  • Valid
GOBL-PL-TAX-IDENTITY-01
Invalid Polish VAT identity code