Poland is the largest economy in Central and Eastern Europe and an increasingly important trading partner within the EU. Polish VAT — officially PTU (Podatek od Towarów i Usług) — is administered by the Krajowa Administracja Skarbowa (KAS).
Polish VAT numbers are based on the NIP (Numer Identyfikacji Podatkowej) and follow the format PL followed by exactly 10 digits. Example: PL1234567890.
Poland applies three positive VAT rates. The standard rate of 23% applies to most goods and services. The reduced rate of 8% applies to food products, hotel accommodation, passenger transport, and residential construction services. The super-reduced rate of 5% applies to basic foodstuffs including bread, dairy, meats, and some processed food, as well as books and magazines.
Poland operates a "White List" of VAT taxpayers — a public searchable database maintained by the tax authority. For domestic transactions, Polish businesses are advised to check that their supplier is on the White List before making payments above PLN 15,000. Payments to accounts not listed can result in joint and several VAT liability. This is a domestic tool separate from VIES, which covers cross-border EU trade.
For cross-border EU trade, use VAT-Scan to check any PL number against VIES. For domestic Polish transactions, consider also checking the Biała Lista.
Check a Polish VAT number →