VAT in Poland

The main VAT rate in Poland is 23%. The company must be registered for VAT if the total volume of goods / services is PLN 200 000 or EUR 50000 and more for the period of 12 months. Some industries operate at a reduced rate: 8%, 5% or 0%. These are mainly sectors of national importance: export, food, pharmaceuticals, etc. VAT is paid once a quarter.