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Commentary

General (Poland)

38 Poland

General (Poland)

Polish VAT applies at the standard rate of 23% to any supply of goods or services made in Poland other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 38.38);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (see 38.41);

  3. Ìý

    •ÌýÌýÌýÌý reduced-rated supplies (see 38.42);

  4. Ìý

    •ÌýÌýÌýÌý supplies

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