Polish VAT calculator: gross, net and VAT
Enter a net amount, a gross amount or just the VAT and pick 23%, 8%, 5% or 0%. Below, work out a whole invoice with several rates the way the Polish VAT Act requires, rounded to the grosz. Free, no sign-up.
Law as of 21 October 2026.
Quick conversion
Type an amount in any field and we fill in the others.
Result
Gross amount · 23%
PLN 1,230.00
- NetPLN 1,000.00
- VAT 23%PLN 230.00
- GrossPLN 1,230.00
VAT = net × 23%, rounded to the grosz (art. 106e ust. 11 of the VAT Act).
An invoice with several rates
Invoice summary
Total due
PLN 15,000.00
| Rate | Net | VAT | Gross |
|---|---|---|---|
| 23% | PLN 10,000.00 | PLN 2,300.00 | PLN 12,300.00 |
| 8% | PLN 2,500.00 | PLN 200.00 | PLN 2,700.00 |
| Total | PLN 12,500.00 | PLN 2,500.00 | PLN 15,000.00 |
Rates and markings on a Polish invoice
- 23%: the standard rate (art. 41 ust. 1 and art. 146ef of the VAT Act).
- 8%: catering and construction under the social housing programme, among others (art. 41 ust. 2, 12 and 12f, annex 3).
- 5%: basic food and books, among others (art. 41 ust. 2a, annex 10).
- 0%: exports of goods and intra-EU supplies of goods, among others (art. 41 ust. 3 and 4, art. 42).
- zw: an exempt sale (art. 43 or art. 113). Name the legal basis of the exemption on the invoice (art. 106e ust. 1 pkt 19).
- np: a sale outside Polish VAT because it is taxed abroad, such as a service to a business in another EU country (art. 28b).
- oo: reverse charge, the buyer accounts for VAT. Write "odwrotne obciążenie" on the invoice (art. 106e ust. 1 pkt 18).
How we calculate
1. Net to gross
VAT is the net amount times the rate, rounded to the full grosz: below half a grosz is dropped, half a grosz and more rounds up (art. 106e ust. 11 of the VAT Act). Gross is net plus VAT.
2. Gross to net
From a gross amount, VAT follows the formula of art. 106e ust. 7: gross × rate / (100 + rate). Net is gross minus VAT (art. 106e ust. 9). At 23% that is gross × 23 / 123, not 23% of the gross amount.
3. An invoice with several rates
A Polish invoice shows the net total and the VAT separately for each rate (art. 106e ust. 1 pkt 13 and 14). By default we calculate VAT on the total of each rate. You can also calculate VAT per line and add it up (art. 106e ust. 10); the result can differ by a few grosze.
4. Split payment reminder
When the total due exceeds 15,000 zł and an invoice to a business covers goods or services from annex 15 of the VAT Act, it must say "mechanizm podzielonej płatności" and be paid by split payment (art. 106e ust. 1 pkt 18a, art. 108a ust. 1a). The calculator reminds you at that amount but does not check what you sell.
What the calculator leaves out
- It does not pick the rate for your goods or services. The 8% and 5% rates apply only to items in annexes 3 and 10 of the VAT Act, art. 41 ust. 12–12f and the regulations on reduced rates.
- It does not check whether a sale is in annex 15, so whether split payment is mandatory. The list changes on 1 January 2027 (Dz.U. 2026 poz. 1270).
- It does not convert currencies. The rate for showing VAT in złoty is in the NBP rate calculator for invoices.
- It does not cover the margin scheme, advance invoices or corrections.
- It does not issue invoices. Use the KSeF invoice generator for an invoice in the FA(3) structure.
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Frequently asked questions
How do I work out the VAT in a gross amount?
Multiply the gross amount by the rate and divide by 100 plus the rate. At 23% that is gross × 23 / 123, at 8% gross × 8 / 108, at 5% gross × 5 / 105 (art. 106e ust. 7 of the VAT Act). From 1,230 zł gross, 23% VAT is 230 zł and the net amount 1,000 zł. A common mistake is taking 23% of the gross amount, which gives 282.90 zł instead of 230 zł.
How do I convert net to gross?
Gross is net times one plus the rate: at 23% multiply the net amount by 1.23, at 8% by 1.08 and at 5% by 1.05. Round the VAT to the full grosz first, then add it to the net amount (art. 106e ust. 11 of the VAT Act).
Which VAT rates apply in Poland in 2026?
The standard rate is 23%, the reduced rates are 8% and 5%, and 0% applies to exports of goods and intra-EU supplies of goods, among others (art. 41 and art. 146ef of the VAT Act). The 8% rate covers catering and construction under the social housing programme, among others (art. 41 ust. 12 and 12f), and 5% covers basic food and books, among others (annex 10).
What do "zw" and "np" mean on an invoice?
"zw" is a sale exempt from VAT: the small business exemption up to 240,000 zł (art. 113) or an exemption by type of supply, such as medical or educational services (art. 43). The invoice must name the legal basis of the exemption (art. 106e ust. 1 pkt 19). "np" is a sale outside Polish VAT because it is taxed abroad, for example a service to a business in another EU country (art. 28b). Both carry 0 zł VAT.
When does an invoice say "odwrotne obciążenie" (reverse charge)?
When the buyer, not the seller, accounts for the tax (art. 106e ust. 1 pkt 18 of the VAT Act). Most often these are services to businesses in other EU countries, taxed where the buyer is (art. 28b). The seller adds no VAT and the buyer reports it. Poland's former domestic reverse charge for electronics, steel and construction was repealed (art. 17 ust. 1 pkt 7 and 8); those goods and services are now on the split payment list.
When is split payment mandatory?
When an invoice to a business exceeds 15,000 zł gross and covers goods or services from annex 15 of the VAT Act, such as electronics, car parts, fuel, steel and metals, waste and construction work. The seller adds "mechanizm podzielonej płatności" and the buyer pays the VAT to the VAT account (art. 106e ust. 1 pkt 18a, art. 108a ust. 1a). Leaving out the note risks a sanction of 30% of the invoice VAT (art. 106e ust. 12). For other goods and services split payment is voluntary, even for higher amounts.
How is VAT rounded on a Polish invoice?
To the full grosz: below 0.5 grosz is dropped, 0.5 grosz and more rounds up (art. 106e ust. 11 of the VAT Act). VAT is calculated on the net total of each rate (art. 106e ust. 1 pkt 14) or per line and then added up (art. 106e ust. 10). With many lines the two methods can differ by a few grosze; the calculator shows by how much.
The calculator is for information only and is not tax advice. Calculations run in your browser; nothing is sent or stored.