Poland VAT & Tax Invoice (VAT / PTU) Calculator (23%, 8%, 5%) 🇵🇱
Calculate Value Added Tax in Poland (Podatek od towarow i usług - VAT / PTU): 23% standard rate, 8% and 5% reduced rates, reverse extraction (brutto-netto), 200,000 PLN threshold, and Split Payment (MPP).
23% Standard VAT • 8% & 5% Reduced • Split Payment (MPP) • 200k PLN Limit • KAS
Input Parameters
Calculation Results
Net Amount Exclusive of VAT (Wartość netto) -
VAT Amount (Kwota podatku VAT) -
Gross Total Inclusive of VAT (Kwota brutto z VAT) -
Input VAT Credit on Purchases (Podatek naliczony) -
Net VAT Settlement on JPK_V7 Return -
Split Payment Mechanism (MPP) Obligation -
đź“Š Ustawowa Matryca PodsumowujÄ…ca i Porownawcza
| Pozycja / Składnik Ustawowy | Wyliczona Wartość |
|---|---|
| Głowny Wynik / Kwota Ustawowa | 0,00 zł |
Statutory Basis & Calculation Formula
Statutory Rules (Ustawa o podatku od towarow i usług & KAS):
• Standard VAT Rate (Stawka podstawowa): 23.0% on general domestic supplies of goods and commercial services.
• Reduced VAT Rates:
- 8.0%: Housing construction services, catering, passenger transport, agricultural inputs, and press publications.
- 5.0%: Basic food staples (bread, milk, meat, dairy), books, journals, and baby care hygiene products.
• Zero Rate (0.0%): Intra-Community supply of goods (WDT) and export of goods outside the European Union.
• Reverse Extraction Formula: 23% Rate: `Gross × 23 / 123`; 8% Rate: `Gross × 8 / 108`; 5% Rate: `Gross × 5 / 105`.
• Split Payment Mechanism (MPP): Mandatory for B2B invoices exceeding 15,000.00 PLN involving sensitive goods listed in Annex 15 (electronics, steel, construction, fuel).
• Mandatory Registration Threshold: Cumulative annual taxable sales exceeding 200,000.00 PLN.
• Standard VAT Rate (Stawka podstawowa): 23.0% on general domestic supplies of goods and commercial services.
• Reduced VAT Rates:
- 8.0%: Housing construction services, catering, passenger transport, agricultural inputs, and press publications.
- 5.0%: Basic food staples (bread, milk, meat, dairy), books, journals, and baby care hygiene products.
• Zero Rate (0.0%): Intra-Community supply of goods (WDT) and export of goods outside the European Union.
• Reverse Extraction Formula: 23% Rate: `Gross × 23 / 123`; 8% Rate: `Gross × 8 / 108`; 5% Rate: `Gross × 5 / 105`.
• Split Payment Mechanism (MPP): Mandatory for B2B invoices exceeding 15,000.00 PLN involving sensitive goods listed in Annex 15 (electronics, steel, construction, fuel).
• Mandatory Registration Threshold: Cumulative annual taxable sales exceeding 200,000.00 PLN.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.