VAT calculator
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VAT Calculator Guide
VAT rates in Poland: Currently there are three main rates: 23% (standard rate on most goods and services), 8% (reduced rate on some food items, books, magazines, hotel services) and 5% (reduced rate on basic food items, children's products, e-books). There is also a VAT exemption for small businesses with annual turnover up to 200,000 PLN.
Net vs gross: Net price is the amount without VAT. Gross price is the amount including VAT (net + VAT). When extracting VAT from a gross amount, divide by 1 + VAT rate (e.g., with 23%: gross amount / 1.23). When adding VAT to a net amount, multiply by the VAT rate (e.g., net × 1.23).
VAT deduction: Businesses can deduct input VAT (from purchase invoices) from output VAT (from sales invoices). This requires properly issued invoices with the seller's NIP (tax identification number). Input VAT can be deducted in the VAT-7 return for the period when the invoice was received (or within 3 months). Not all expenses are deductible - e.g., passenger cars (with exceptions), luxury goods, alcohol.
What to watch for: Always check that invoices contain all required elements: seller and buyer details, NIP, issue date, goods/services name, quantity, unit price, VAT rate and amount, gross amount. Remember to file VAT returns on time - delays can result in financial penalties.