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VAT taxation of goods ― general information for sellers
With this article you will learn about the VAT taxation of goods in Poland
Goods are defined as movable and immovable objects, their parts, and all types of energy.
How to check which VAT rate is applicable
You need to determine
- the category or type of goods you sell
- how it is classified for the purposes of the Combined Nomenclature (with CN codes).
What CN codes are and how they are used in VAT taxation
CN codes are codes used for classifying goods. They are assigned based on the nature or type of goods.
To determine a CN code, identify what category of the goods you sell and find a corresponding CN code on the list of Combined Nomenclature available here and here.
With a CN code, you should be able to determine whether the goods you sell are subject to the standard or reduced VAT rate, because the Polish VAT regulations generally determine reduced VAT rates for goods classified by specific CN codes.
Note
There are also cases where reduced VAT rates are applicable to specific types of goods, regardless of CN codes, if they have certain characteristics or meet certain conditions. For more information, check the Guidebook.
To check the list of goods subject to reduced VAT rates, check table A in the Guidebook.
VAT rates applicable to goods
The VAT rates available in Polish taxation are:
- 23% ― the standard VAT rate, applicable to a vast majority of goods
- reduced rates (strictly determined and listed in the Polish legislation):
- 8%
- 5%
- 0%
- VAT exemption.
To avoid making mistakes in classification of Items
you need to carefully verify the nature of goods you sell, and check which VAT rate is applicable ― sometimes goods which seem to be similar may have different VAT classifications and have different VAT rates applicable to them.
Example: printed publications, such as books, are taxable according to the 5% VAT rate. However, printed publications, such as newspapers, are generally taxable according to the 8% VAT rate.
To check the list of goods subject to reduced VAT rates, check table A in the Guidebook.
If the goods you sell are not listed on the lists of goods subject to VAT reduced rates above, presumably they should be taxed with the standard 23% VAT rate in Poland.
When you do not need CN codes to determine if you should apply a reduced VAT rate
In some cases, the reduced VAT rate is applied regardless of CN codes.
To check whether the goods you sell are subject to reduced VAT rates regardless of their CN codes, check table B in the Guidebook.
Note
You might intend to sell a set of products including goods that are subject to different VAT rates. As a rule, the supply of each item should be taxable separately according to respective VAT rates, unless their supply could be perceived as a complex supply ― with one predominant item (depending on circumstances, the supply of a whole set could fall into the VAT taxation defined by the main product).
Such situations are usually a complex VAT issue, so you will need to contact your tax advisor to determine a proper VAT treatment.
Additional resources
Check guidelines on classification of goods for VAT purposes in Poland in the Guidebook.
Additionally, you can check the EU database available here.
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