Poland
VAT rate
5%, 8% and 23%
Minimum amounts
PLN 1.900 (quarterly application)
PLN 300 (yearly application)
VAT can be reclaimed on:
Business-related expenses.
Only if the invoice contains all required information.
All invoices must contain:
- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate
Only simplified invoices for road toll are accepted.
Special rules
