What are the types of VAT?
If you are wondering which VAT rate to quote when preparing an invoice for your customer, the following is a good place to start:
- ОО VAT rate for services provided outside the EU.
- 23% Sales of goods/services in Poland.
23% applies to all goods/services that do not benefit from a reduced VAT rate. - 8% Provision of services of construction, renovation, modernisation, thermo-modernisation, alteration or repair of buildings or parts thereof included in the social housing programme.
- 5% Sale of goods included in Annex 10 to the VAT Act.
(Meat, dairy products, fruit, vegetables, cereals, books, nappies, dummies) and others. - 0% Supply to the EU, export of goods.
- zw. If you are not a registered Polish VAT payer and you sell goods/services in Poland.
- nр. Supply of services to EU customers.
OTHER QUESTIONS IN THIS CATEGORY
