Selling to Poland 2026 — VAT Rates, Rules & Compliance

This guide covers the Poland-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Polish customers.

For the underlying EU mechanisms that apply across all member states, see:

EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Poland (PTU)

In Poland, VAT is officially known as PTU (Podatek od towarów i usług) but is universally referred to as VAT in everyday use. When you sell to a Polish consumer under the IOSS scheme, you must charge the correct Polish VAT rate at checkout.

Standard Rate: 23%

Applies to most goods and services: electronics, fashion, cosmetics, most digital services (SaaS, downloads, streaming), and physical goods not listed below.

Reduced Rate: 8%

Applies to:

Some food products (processed/preserved foods not qualifying for the 5% rate)
Accommodation services
Restaurant and catering services
Cultural and entertainment services
Some medical devices and equipment
Renovation and construction materials for residential housing

Reduced Rate: 5%

Applies to:

Basic food items (bread, cereals, meat, dairy, eggs, fruit, vegetables, flour)
Books (print and digital, including e-books)
Baby food and infant formula
Some children’s products

Your e-commerce platform must be configured with the correct Polish PTU categories. The distinction between 5% and 8% rates for food categories requires careful product classification.

Currency: Polish Złoty (PLN)

Poland uses the Polish Złoty (PLN) — Poland is an EU member but has not adopted the Euro. The exchange rate fluctuates; as of 2026, approximately 4.2–4.3 PLN per EUR. Poland is not expected to adopt the Euro in the near term.

Critical checkout implication: When using IOSS, you must collect and remit VAT in euros. Your checkout must convert the product price to EUR to calculate the correct VAT amount, then display the total in PLN for the customer. Most IOSS-enabled platforms handle currency conversion automatically — verify your platform’s configuration.

Selling to Polish Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Polish consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Polish consumer, you must comply with Polish VAT rules.

IOSS vs non-IOSS in Poland

If you sell physical goods under €150 to Polish consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

The parcel is stopped by Polish customs (Krajowa Administracja Skarbowa — KAS)
Poczta Polska or a courier contacts the customer to collect outstanding VAT
The hidden cost: Poczta Polska charges a customs handling fee — typically 15–25 PLN (~€3.50–6) per parcel. DPD and DHL charge comparable fees.
Poland is the EU’s fifth-largest e-commerce market. Polish consumers are highly price-sensitive; unexpected customs fees are a leading cause of cart abandonment on repeat visits.

IOSS eliminates carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure shipping labels include accurate HS codes and product descriptions.

InPost parcel lockers — a critical carrier note

InPost is the dominant last-mile delivery method in Poland. InPost operates a network of over 25,000 automated parcel lockers (Paczkomaty) across Poland, and a very large portion of Polish e-commerce parcels are delivered to lockers rather than home addresses. Polish consumers actively prefer parcel lockers over home delivery.

If your carrier does not support InPost locker delivery, you are at a significant conversion disadvantage vs. competitors who offer it. Options:

Use a carrier that has an InPost integration (DPD Poland, DHL Poland)
Use a Polish 3PL that handles InPost routing
At minimum, ensure your carrier offers reliable delivery to Polish addresses — some carriers’ Polish last-mile networks are unreliable for rural addresses

Selling to Polish Businesses (B2B)

For sales to a VAT-registered Polish business, the standard EU B2B rules apply.

Validate the NIP (VAT number). Polish VAT numbers start with ‘PL’ followed by 10 digits (e.g., PL1234567890). The NIP (Numer Identyfikacji Podatkowej) is the Polish tax ID. Always validate on VIES before zero-rating the invoice.
Reverse charge. Do not charge VAT. The Polish business accounts for PTU on their own Polish return.
Invoice statement. Your invoice must clearly state “Reverse Charge” or in Polish: “Odwrotne obciążenie”.

Key Compliance Requirements for Poland

Invoice retention — 5 years

Polish tax law requires retention of all VAT invoices and tax records for 5 years from the end of the calendar year in which the tax liability arose.

Invoice requirements

Polish invoices must include your VAT number, the customer’s address, a unique sequential invoice number, the PTU rate applied per line item, the net and gross amounts, and the supply date. Invoices must be issued no later than the 15th day of the month following the supply.

KSeF — Polish e-invoicing system

Poland is implementing KSeF (Krajowy System e-Faktur), a national e-invoicing platform that will be mandatory for all Polish-registered businesses. Foreign businesses without a Polish VAT registration (i.e., most non-EU sellers using IOSS) are not required to use KSeF. However, Polish B2B customers will increasingly expect their suppliers to issue KSeF-compatible invoices. If you have Polish business clients who request KSeF formatting, consult a Polish tax advisor.

Large market scale

Poland has a population of approximately 38 million and is the EU’s fifth-largest economy (by PPP). It is the largest e-commerce market in Central and Eastern Europe. Despite a lower average income than Western EU countries, the Polish e-commerce market is growing faster than the EU average and represents substantial volume for cross-border sellers.

Shipping to Poland: Documentation

Electronic customs data: ensure your carrier transmits customs data electronically to Polish customs (KAS).
Accurate descriptions: use specific product descriptions with correct HS tariff codes.
IOSS number: if using IOSS, your IOSS number must be electronically transmitted — manual notation is not sufficient.
InPost compatibility: verify your carrier’s last-mile delivery infrastructure in Poland.

Selling from a Specific Country?

The Poland-specific rules above apply to any international seller.

United Kingdom — Post-Brexit, GB sellers shipping to Poland face standard non-EU customs requirements. Poland’s large Polish diaspora in the UK creates cross-border demand.
United States — guide coming soon
Australia — guide coming soon