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