Import VAT rates in Poland
Poland applies a standard VAT rate of 23% and reduced rates of 8%, 5%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 5% reduced | Supply of children’s car seats The Polish VAT rules do not provide for CN codes with respect to those items. Pursuant to Article 41(2a), item 23 of Annex 10 to Act of 11 March 2004 on Goods and Services Tax reduced rate is applied to car seats for children regardless of CN Code. | |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Dietary foods for special medical purposes regardless of CN code. As regards CN codes 12: (only for human consumption), 15 (only edible products), 1601-1604 (except for products containing sea food CN 1603 00, caviar CN 1604 31 00, caviar substitutes CN 1604 32 00) | 02 0301 0302 0303 0304 0305 04 05040000 07 08 10 11 … |
| 5% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs CONTINUATION OF THE ABOVE INDICATION/COMMENT As regards CN codes: 20 (excluding products with alcohol content over 1,2%), 2106 (only fats of plant and/or animal products, some kinds of cheese, infant milk and follow-on milk), 2202 (only certain yoghurt, buttermilk not falling under chapter 4 of the CN code and not containg extracts, essences and concentrates of coffee, certain non-alcoholic fruit beverages, certain milk, infant milk and follow-on milk) | 20 2104 210500 2106 2202 |
| 5% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Books, music scores, maps supplied electronically (other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music) are subject to 5% VAT rate regardless of CPA code. As regards CN codes 4901 (excluding leaflets), 8523 (only books, music scores, maps on physical means of support) | 4901 49030000 49040000 4905 8523 |
| 5% reduced | Periodicals As regards CN codes: 4902 (only regional or local periodicals), 4911 (only regional or local yearbooks), 8523 (only regional or local periodicals and yearbooks on physical means of support) | 4902 4911 8523 |
| 5% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Sanitary towels (pads) and tampons, napkins and napkin liners for babies, and similar articles, of any material, menstrual cups (as of 1 April 2025) | 39249000 40149000 961900 |
| 8% reduced | Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00) | 97060000 |
| 8% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites | |
| 8% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Fertilizers, plant protection products, feedingstuffs for livestock and petfood, potting soil (regardless of CN),soil improver, plant biostimulant, growing medium (excluding mineral growing medium), microbial fertilising products (included in the official list of microbial fertilising products) in the meaning of The Act on fertilisers and fertilising, | 0511 0601 0602 0603 09 12 |
| 8% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings (continuation) liming material, plant biostimulant, growing medium, fertilising product blend referred to in Regulation (EU) 2019/1009 of the European Parliament and of the Council of 5 June 2019 laying down rules on the making available on the market of EU fertilising products and amending Regulations(EC)No 1069/2009 and (EC)No 1107/2009 and repealing Regulation (EC) No 2003/2003,excluding mineral growing medium and growing medium for mushrooms and inhibitors | |
| 8% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings (continuation) As regards CN codes:0511 (semen of certain animals), 09 (seeds),12 (except for human consumption); CPA Codes: 01.6 (exc. services of farriers and services relating to running farm animal shelters), CPA 02.40.10 (exc. forest patrolling ordered by units other than forest units and advising on forest management), 03.00.7 (exc. services related to sea fishery) | |
| 8% reduced | Reception of radio and television broadcasting services The Polish VAT rules do not provide for CPA codes to those services. Pursuant to Article 41(2), 146ef(1)(2),item 48 of Annex 3 to Act of 11March 2004 on Goods and Services Tax, the 8% rate is applied to services, other than electronic services (regardless of CPA codes), consisting in enabling reception of TV and radio programmes, within the meaning of Radio and TV Broadcasting regulations, by means of reception facilities, excluding rental of films and programmes at a time chosen by the recipient. | |
| 8% reduced | Minor repairs of clothing and household linen (including mending and alteration) | |
| 8% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities The Polish VAT rules do not provide for CPA codes with respect to those services. Pursuant to Article 41(2), 146ef(1)(2), item 64, 65, 66, 68 of Annex 3 to Act of 11 March 2004 on Goods and Services Tax reduced rate is applied to admission to (regardless of CPA codes): artistic performances, including circus performances, cultural facilities; amusement parks, theme parks, discos, dance halls; libraries, archives, museums and other cultural services; other services related to leisure. | |
| 8% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Goods listed in Annex 3 to the Polish VAT Act. Feedingstuffs for livestock and petfood (regardless of CN code): As regards CN codes: 0106 (only rabbits, ostriches, bees, silkworms, bumblebees, arthropods, trained dogs for the blind), 2101 (only roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates) | 0101 0102 0103 0104 0105 0106 0904 0905 0906 0907 0908 0909 … |
| 8% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Goods listed in Annex 3 to the Polish VAT Act. As regards CN codes (continuation): 2106 (exc. for fats of plant and/or animal products, certain kinds of cheese, infant milk and follow-on milk, products with an alcohol content over 1,2%), 3503 (only gelatin and its derivatives) | 2106 350300 |
| 8% reduced | Hairdressing As regards CPA code 96.02.14 (only hairdressing at home). | |
| 8% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy The Polish VAT rules do not provide for CPA codes to those services. The 8% rate is applied to services regarding building structures or parts thereof included in house-construction covered by a social housing programme within the meaning of and in line with the rules laid down in Article 41, paragraphs 12-12e of Act of 11 March 2004 on Goods and Services Tax. | |
| 8% reduced | Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00) | 97020000 |
| 8% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. CPA code 91.01 (only lending of books, music scores, maps on physical means of support by libraries) | |
| 8% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods The Polish VAT rules do not provide for CN codes with respect to those items. Pursuant to Article 41(2), 146ef(1)(2), item 13 of Annex 3 to Act of 11 March 2004 on Goods and Services Tax reduced rate is applied to medical devices, accessories for medical devices, systems and procedure packs within the meaning of the Regulation (EU)2017/745 of The European Parliament and of the Council of 5 April 2017 on medical devices, admitted to trading in the territory of Poland | |
| 8% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods CONTINUATION:(regardless of CN codes) as well as to repair of such of goods and to in vitro diagnostic medical devices and accessories for in vitro diagnostic medical devices within the meaning of the Regulation (EU) 2017/746 of the European Parliament and of the Council of 5April2017 on in vitro diagnostic medical devices and repealing Directive98/79/EC and Commission Decision 2010/227/EU admitted to trading in the territory of Poland (regardless of CN codes) as well as to repair of such goods. | |
| 8% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Comments (continuation) 8% VAT rate is applied to certain equipment for blind persons (CN codes: 8442 30 00, 8471, 8472 90). Devices for writing and reading texts in Braille are subject to the reduced rate regardless of CN codes. | 84423000 8471 84729080 |
| 8% reduced | Newspapers Newspapers or journals supplied electronically (other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music) are subject to 8% VAT rate regardless of CPA code. As regards CN codes: 4902 (excluding regional or local periodicals), 8523 (only newspapers or journals on physical means of support), CPA code 91.01 (only lending of newspapers on physical means of support by libraries) | 4902 8523 |
| 8% reduced | Periodicals Periodicals supplied electronically (other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music) are subject to 8% VAT rate regardless of CPA code. As regards CN codes: 4902 (periodicals other than regional or local ones), 8523 (only periodicals on physical means of support other than regional or local ones) | 4902 8523 |
| 8% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection The Polish VAT rules do not provide for CN codes to those products. Pursuant to Article 41(2),146ef(1)(2) item 14 of Annex 3 to Act of 11 March 2004 on Goods and Services Tax reduced rate is applied to pharmaceutical products admitted to trading in the territory of Poland in accordance with the provisions of Act of 6 September 2001-Pharmaceutical Law and those that have obtained a permit issued by the Council of the EU or the European Commission (regardless of CN). | |
| 8% reduced | Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included The Polish VAT rules, following the VAT Directive, do not provide for CN codes with respect to those items (the CN code 4911 91 is provided illustratively only). | 4911 |
| 8% reduced | Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701) | 9701 |
| 8% reduced | Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00) | 97040000 |
| 8% reduced | The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied The Polish VAT rules do not provide for CPA codes to those services. The 8% rate is applied to services regarding building structures or parts thereof included in house-construction covered by a social housing programme within the meaning of and in line with the rules laid down in Article 41, paragraphs 12-12e of Act of 11 March 2004 on Goods and Services Tax. | |
| 8% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages CPA Code 56 (except for tea, coffee, alcoholic drinks, carbonated soft drinks, mineral water, other unprocessed products, seafood meals) | |
| 8% reduced | Original sculptures and statuary, in any material, provided that they are executed entirely by the artists | 97030000 |
| 8% reduced | Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00) on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989 | 97030000 |
| 8% reduced | Minor repairs of shoes and leather goods | |
| 8% reduced | Admission to sporting events The Polish VAT rules do not provide for CPA codes with respect to those services. Pursuant to Article 41(2), 146ef(1)(2), item 67 of Annex 3 to Act of 11 March 2004 on Goods and Services Tax the VAT reduced rate is applied to admission to sporting events regardless of CPA codes. | |
| 8% reduced | Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13 As regards CPA code 37 (only sewage disposal services; sewage purification) | |
| 8% reduced | Supply of water As regards CN 2201 only water supplies by distrubition networks, tanks, other transport modes | 2201 |
| 8% reduced | Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each | 58050000 6304 |
| 8% super-reduced | Temporary Exemptions, super-reduced or reduced rates (Article 105a(2) of the VAT Directive) Certain beauty treatment services (CPA codes: 96.02.13, 96.02.14. (cosmetic treatment, manicuring and pedicuring services, at home) 96.02.19 - from 1 April 2024 | |
| 8% reduced | Transport of passengers and their accompanying luggage | |
| 8% reduced | Supply of services by undertakers and cremation services, and the supply of goods related thereto | |
| 8% reduced | Supply of services by writers, composers and performing artists, or of the royalties due to them The Polish VAT rules do not provide for CPA codes with respect to those services. Pursuant to Article 41(2), 146ef(1)(2) item 63 of Annex 3 to Act of 11 March 2004 on Goods and Services Tax reduced rate is applied to services of authors and performers within the meaning of the Act of 4 February 1994 on copyright and related rights remunerated in the form of fees for the transfer or licensing of copyrights or rights to artistic performance (regardless of CPA codes). | |
| 8% reduced | Importation of collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, paleontological, ethnographic or numismatic interest (CN code 9705 00 00) | 97050000 |
| 23% |
TEDB · 26 October 2026