Poland VAT Rates
The standard rate in Poland is 23%, in force since 1 Jan 2011. Before that, Poland changed it once since 1993 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
23%
Since 1 Jan 2011 — 15 years
Previous rate
22%
Until 31 Dec 2010
First recorded rate
22%
From 5 Jul 1993
Poland VAT Rates in Force Today
- Standard rate
- 23%
- Reduced rates
- 5%, 8%
- Super-reduced rate
- 8%
- Parking rate
- None
- Local name
- Podatek od towarów i usług (VAT)
- Currency
- PLN
- VAT number format
- PL + 10 digits
- EU membership
- EU member state
^PL\d{10}$Checking a Polish VAT number rather than a rate? The number format, its regex and verified example numbers are on the Poland VAT number page.
Use this VAT rate in your application
Copy a package, CDN, or keyless HTTP example for PL.
import { getRate } from 'eu-vat-rates-data'
const rate = getRate('PL')
console.log(rate.standard, rate.reduced)The CDN URL is cached for distribution. Use a version tag instead of @main when you need reproducible builds.
Standard Rate Changes in Poland
| In force from | Until | Standard rate |
|---|---|---|
| 1 Jan 2011 | Current | 23% |
| 5 Jul 1993 | 31 Dec 2010 | 22% |
More on Poland
- Poland VAT number formatNumber structure, regex pattern and verified examples.
- Poland VAT validation APIEndpoint, response fields and code samples for this country.
- Poland Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Poland VIES uptimeAvailability of this country in the Commission database, sampled continuously.
Where This Data Comes From
Two European Commission sources, joined at 1 Jan 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published – a rate change is a new record, not an edit to an old one.
- European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"
Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.
The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 27 Sep 2026.
Current EU rates last fetched from EC TEDB: 27 Sep 2026. This is the source-fetch date, not the date the rate last changed.
Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Polish filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps – where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.
The update scripts, source data, and audit trail are public in the canonical GitHub repository. If this dataset is useful in your project, a star helps other developers find it.