Suppliers of goods or services who are VAT registered in Poland must charge the correct VAT rate and collect the tax for onward payment to the Polish tax authorities via a VAT filing. Please see below the current Polish VAT rates.
| Rate | Type | Goods or Services |
| 23% | Standard | All other taxable goods and services not listed below |
| 8% | Reduced | Mustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme); some unprocessed spices (e.g. cumin, saffron, turmeric); specialised magazines |
| 5% | Reduced | Tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups, broths, homogenised and dietetic food; food for babies and small children, as well as teats, nappies and car seats; hygienic articles (sanitary napkins, hygienic tampons, diapers); books, brochures, leaflets and similar materials, printed, even in single sheets; regional or local magazines only, for the rest of ex 4902 group 8% applies; children’s, picture, drawing or colouring books; maps and hydrographic maps or similar maps of all kinds, including atlases, wall maps, topographic plans and globes, printed; other printed articles, including printed pictures and photographs – only regional or local magazines (any electronic version of the goods mentioned above) |
| 0% | Zero | Intra-community and international passenger transport (excluding inland waterway and road transport); services supplied during international transport |
