Poland

Poland’s tax system is administered by the Krajowa Administracja Skarbowa (National Revenue Administration, KAS). As an EU member state, Poland follows the EU VAT Directive with locally adapted rates.

VAT (Podatek od towarów i usług, PTU) applies at standard, reduced, and super-reduced rates. Zero-rated supplies include exports and intra-community supplies.

Businesses are identified by their NIP (Numer Identyfikacji Podatkowej), a 10-digit tax identification number. The Polish VAT number uses the format PL followed by the 10-digit NIP.

Poland has implemented the KSeF (Krajowy System e-Faktur) national e-invoicing system, which is progressively becoming mandatory for B2B transactions. E-invoicing via PEPPOL is used for cross-border and B2G transactions.

Base Details

Key	Value
Tax Country Code	PL
Currency	PLN
Base Time Zone	Europe/Warsaw

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	23.0%
reduced	standard	First Reduced Rate	8.0%
super-reduced	standard	Second Reduced Rate	5.0%

Validation Rules

bill.Invoice

Field	Test	Validation Code / Message
supplier.tax_id.code	Context: regime in [PL] Present	GOBL-PL-BILL-INVOICE-01 Supplier tax ID code required

tax.Identity

Field	Test	Validation Code / Message
code	Code in [PL] Valid	GOBL-PL-TAX-IDENTITY-01 Invalid Polish VAT identity code