
Poland (PL) Data
Current Rates (01 Jan 2017)
Description | Rate | Notes |
Standard | 23% | – |
Reduced | 8% | – |
Super Reduced | 5% | – |
Historical Rates
Date | Reduced Rate | Standard Rate | Increased Rate | Parking Rate |
08/01/1993 | 7 | 22 | – | – |
04/09/2000 | 3 | 7 | 22 | – | – |
01/01/2011 | 5 | 8 | 23 | – | – |
Standard 21 Categories (Article 106)
# | Category | Rate | Comments |
1 | Foodstuffs | 5 | Goods listed in Annex 10 to the Polish VAT Act e.g. bread, meat, fresh fruits and vegetables, dairy products |
8 | e.g. fresh citrus fruits, nuts (except for walnuts and hazelnuts), preserved fruit and fruit based products, dried vegetables, some pastry goods | ||
23 | e.g. sweets, alcoholic beverages, mineral water | ||
2 | Water supplies | 8 | |
3 | Pharmaceutical products | 8 | |
4 | Medical equipment for disabled persons | 8 | |
Children’s car seat | 8 | ||
5 | Transport of passengers (+see n° VI) | 8 | |
6 | Books | 5 | Printed books identified by ISBN |
8 | Lending of printed books identified by ISBN | ||
23 | |||
Books on other physical means of support | 5 | Books issued on discs, tapes and other physical means of support identified by ISBN | |
23 | |||
Newspapers | 8 | Printed newspapers identified by ISSN with the exclusion of those where no less than 67% of the surface is devoted to advertisements (paid or not) | |
23 | |||
Periodicals | 5 | Printed specialist periodicals identified by ISSN | |
8 | Printed periodicals identified by ISSN with the exclusion of those where no less than 67% of the surface is devoted to advertisements (paid or not | ||
23 | |||
7 | Admission to cultural services (shows, cinema, theatre) | 8 | |
Admission to amusement parks | 8 | ||
8 | Pay TV/ cable TV | 8 | |
23 | Services related to rental of audio and video content on-demand | ||
TV licence | 23 | ||
9 | Writers, composers, etc. | 8 | Services provided by authors and performing artists, within the meaning of the provisions of the Act on copyright and neighbouring rights, remunerated with royalties for transferring or granting a copyright or artistic performance right license |
Ex | |||
10 | Social housing | 8 | Single-family houses up to 300m2, flats up to 150m2 |
10a | Renovation and repairing of private dwellings | 8 | Renovation and repairing of single-family houses up to 300m2 and flats up to 150m2 |
23 | |||
10b | Window cleaning and cleaning in private households | 23 | |
11 | Agricultural inputs | 5 | Seeds |
8 | Fertilisers, plant protection products, feeding stuffs, agricultural (and animal husbandry) services, forestry, fishery services unless exempt under flat-rate scheme for farmers provisions | ||
23 | Tools and machinery | ||
12 | Hotel accommodation | 8 | |
12a | Restaurant and catering services | 8 | |
23 | Alcoholic beverages, mineral water, tea and coffee beverages, carbonated drinks | ||
13 | Admission to Sporting events | 8 | |
14 | Use of Sporting facilities | 8 | |
15 | Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec | 23 | |
16 | Supplies by undertakers and cremation services | 8 | |
17 | Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec | 23 | |
18 | Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec | 8 | |
19 | Minor repairing (including mending and alteration) of: | ||
Bicycles | 8 | ||
Shoes and leather goods | 8 | ||
Clothing and household linen | 8 | ||
20 | Domestic care services (**) | ex | Social help provided by authorised entities and domestic care for disabled, elder, chronically ill people |
23 | |||
21 | Hairdressing | 8 |