Base Details
Tax Categories
VAT Rates
Validation Rules
tax.Identity
tax.Identity
Countries
Poland
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.