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Tag: VAT rates

The current VAT rates continue to apply up to the end of 2016. As of December 31st 2013 came into force the Act amending the Act on tax on goods and services and certain other acts (Journal of Laws of 2013, position. 1608), which maintains the rate of 8 percent and 23 percent.


Intra-Community supply of goods is taxed with the VAT rate of 0 percent, provided that:

  • taxpayer made a delivery to the buyer who has an appropriate and valid identification number for intra-Community transactions, given by the Member State of the purchaser. The number has to include a two-letter code used for value-added tax. The number has to be placed on the invoice stating the delivery of goods (as referred to in article 97, paragraph 10 of the VAT Act);
  • taxpayer, before the deadline to file a tax return for the specific period, has in its records evidence that the goods which are the subject of an intra-Community supply have been transferred from the territory of the country and delivered to the purchaser in a Member State other than that of the country of the taxpayer.

From January 1st 2012 the VAT rates on the following goods and services have been changed:


• the VAT rate on the supply, intra-community supply and import of clothing and clothing accessories for infants and children’s footwear will increase from 8% to 23%;



Polish VAT provisions provide three rates of VAT, which can be used to sell books, magazines and newspapers.


1. First of them is 5% VAT rate which shall be applied for:


  • specialized magazines

The specialized magazines covered by the reduced VAT rate of 5% shall be deemed to specialized magazines, by which shall be understood the printed periodicals marked with ISBN symbol, falling within PKWIU 58.14.1 code and CN 4902 code. Specialized magazines shall contain broad issues relating to cultural or artistic activities, educational, scientific, social, professional and methodical, regional or local, as well as for the blind and visually impaired, to be published no more frequently than once a week in the form of separate fascicles (numbers) of the title, whose completion is not expected, showing generally at regular intervals with a circulation of no more than 15,000 copies with exceptions: