Taxation

All companies intending to operate a business or undertake business activity are given s taxpayer identification number (NIP) after registration with the appropriate local tax office. In order to calculate tax, all taxpayers are obliged by law to maintain private and individual tax accounts. The taxation system is uniform across the Republic of Poland, although small differences may occur in local taxes. Generally, foreign companies and individuals pay the same taxes as Polish legal or natural persons. The exceptions to this rule are businesses where taxation is regulated by international treaties concluded by Poland (Agreements on Avoidance of Double Taxation). The main taxes in Poland are:

  • corporate income tax
  • personal income tax
  • tax on goods and services (VAT)
  • excise tax
  • stamp duty.

The standard VAT rate is currently 23 per cent. Reduced rates are applicable for certain goods and services:

  • eight per cent – inter alia for certain food products and beverages not covered by other rates, new housing structures and housing construction services covered by the social housing program, passenger transport and restaurant services
  • five per cent – inter alia for certain food products, including unprocessed food, and certain beverages (e.g. spice plants, fish, meat, dairy products, bread, confectionery, eggs, juices), books printed or published on disc or tape

Exportation of goods, intra-Community supply of goods and international transport services are subject to 0 per cent rate, under certain conditions.

Excise duty is levied in Poland on the consumption of the following goods:

  • energy products
  • electricity
  • alcoholic beverages
  • tobacco products
  • cars with engine of cylinder capacity above 2000 cm3.