podatki.gov.pl - Value added tax

Value added tax

Specific information about VAT: registering, general rules and rates, extemptions, paying and refund

Data publikacji: 3/24/2026
Data aktualizacji: 10/5/2026

Registering for VAT

Specific information about registering for VAT: when you should register, how to register, how change registration, how cancel registration, how transfer registration

Paying VAT

Specific information about paying VAT: When and how often a business should file a VAT tax returne, how long the tax authority has to make any reimbursement due, thresholds

General VAT rules and rates

Specific information about general VAT rules and rates: how calculate taxable turnover, keeping records of VAT transatcions, VAT rates list

VAT exemptions

Specific information about VAT exemptions: extemptions from paying, products and services extempt, extemptions for small companies

VAT refunds

Specific information about VAT refunds f.ex. eligibles for a VAT refund, refund for goods and services, rules on proportional deducation, procedure for apply for a refund

SME special scheme for small enterprises

Information concerning how to take advantage of the SME special scheme which supports small and medium enterprises to conduct business activity on the common union market.

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