Vat rate on books in poland

From 1 april 2019, poland will cut the vat rate applicable on ebooks to 5% from 23%. Also included in the report is an appeal by ipa policy director jose borghino that countries consider a zerorate. The standard rate of vat increased to 20% on 4 january 2011 from 17. Vat exemption on electronic journals, books, and certain content. Poland has strict rules on the layout and format of vat records to be kept by companies or their tax agents. Sep 17, 2019 books on discs, tapes, and other media will also be subject to a 5percent rate.

Changes in the scope of vat rates as of 1 june 2019. Jan 03, 2020 since the european council agreed to allow member states to apply a reduced vat rate to electronic publications in october 2018 1, vat rates for ebooks have changed fast in eu countries. Poland vat changes including rate cut on digital books delayed. Suppliers of goods or services vat registered in poland must charge the appropriate vat rate, and collect the tax for onward payment to the polish tax authorities through a vat. So, knowing about the polish vat rates is naturally a must. Poland 2019 budget allows 5% vat rate cut for ebooks from april. There are reduced rates of 8% and 5% for certain products and services. Reduced vat rates for electronic books, newspapers and. There are reduced rates of 8% and 5% on certain food, books, newspapers and the supply of a limited number of other services. To get a vat refund, you must present receipts for the goods purchased and possibly proof of your deportation of the goods to a poland vat refund station which are often found in airports, tourist offices, or international travel hubs. There are reduced rates of 8% and 5% on certain food, books, newspapers and the supply of a limited number of other. Vat between the uk and poland brighton accountants. The eu also permits a maximum of two reduced rates, the lowest of which must be 5% or above. Printed matter liable at the zero rate the zerorate of vat applies to printed books and booklets including.

The average vatgst rate applied to printed books is 5. Current vat rate in poland is 23% for most goods and services. Sales of digital products and services including kindle content, ebooks, amazon. These will drop to 5% and 7% respectively, from an existing 5% and 8%. Paih value added tax vat polish investment and trade agency.

The proposal is part of the vat digital single market package, which, in addition to the proposal on epublications, contains legislative initiatives that aim to. Also there super reduced 5% vat rate for some periodicals and books, some foodstuffs, some agricultural supplies and 8% reduced vat rate for supplies of certain food items, medical products, hospitality services and community housing. Vat rates vat rates may vary depending on the destination country and product type. In the united kingdom, the vat rate is 0% on a number of select items, including books, childrens clothing and safety gear. The minimum purchase amount needed to claim a vat refund is 300. Maximilian gampllast updated on 17 march 2020 related articles vat.

According to a statement issued by the chancellery of the polish president, the changes in vat introduce a new, simplified matrix of rates. Jul 20, 2015 denmark applies the highest vat rate on printed books 25%. Process of vat number registration is maintained by the ministerstwo finansow the ministry of finance. Poland challenges eu ruling on ebook tax rates the. Also there super reduced 5% vat rate for some periodicals and books, some foodstuffs, some agricultural supplies and 8% reduced vat rate for supplies of certain food items, medical products, hospitality services and community housing use this online polish vat calculator to calculate inclusive and exclusive vat rate in poland. Published 4 february 2014 last updated 12 may 2017 see all updates. To apply 0% vat rate it is necessary to obtain customs documents confirming that goods have left the eu territory. Polandpossible lowering of vat rates for ebooks january 6, 2017 the polish tax authorities have recently announced the launch of a public consultation into the vat rate applicable to supplies of ebooks, ejournals, and enewspapers.

This page provides poland sales tax rate vat actual values, historical data, forecast, chart, statistics, economic calendar and news. The sale of digital products and services ess electronically supplied services will be taxable in the country associated with the location of the customer. The norwegian government has proposed exempting from vat zerorating the sales of electronic journals and books effective 1 july 2019. What vat rate shall be applied for newspaper, magazines and books at sales in poland. Vat rates and minimum purchases required to qualify for refunds. In 2018, the main vat rates applicable to local supplies in poland are as follows.

Global survey on vatgstsales tax rates for books and electronic publications result books key countries i exemption for all books 15 ii reduced rate for all books 33 iii reduced rate or exemption limitations apply 26 iv no reduced rate or exemption standard rate applies v treatment not known 1. Poland cuts vat on the sale of ebooks april 1, 2019 following the eu councils proposal to allow eu member states to cut rates on electronic publications to match their printed equivalents from the 1st april 2019 poland has cut its vat rate on the sale of ebooks to 5% and enewspapersjournals to 8%. Electricity for domestic and residential use or for nonbusiness use by a charity. In this new year 2020 new countries started or are planning to apply a reduce rate for. Under the newly signed law, ebooks will be taxed at 5 percent, a significant reduction from the current rate of 23 percent. The vat rate chargeable for printing depends on the publicationproduct being printed. As usual, the product category decides which tax category applies. At the same time, as in other countries, poland also has a number of exceptions for goods and services to which the socalled preferential or reduced vat rate. Poland has announced plans to cut the vat rate on e books from 1 april 2019 to 5% from 23%. The council has worked on a proposal to amend the existing eu vat directive in order to allow member states to apply, if they so wish, lower vat rates to epublications such as electronic books, newspapers and periodicals the draft proposal is part of the eus wider effort to modernise value added tax for the digital economy in the context of the eus digital single market strategy.

The european commission issued a proposal for a council directive amending directive 2006112ec as regards rates of value added tax applied to books, newspapers and periodicals. Dec 15, 2016 value added tax vat rates per country. Ebook readers have felt somewhat discriminated against by the higher vat rate. Electronic books as well as other books without an isbn number currently taxed at the standard 23% vat rate. The eu has standard rules on vat, but these rules may be applied differently in each eu country.

Since the european council agreed to allow member states to apply a reduced vat rate to electronic publications in october 2018 1, vat rates for ebooks have changed fast in eu countries. Culture minister and deputy prime minister piotr glinski said that he will appeal to the european commission for the introduction of a 0% vat rate on printed books during the covid19 pandemic. Poland has announced plans to cut the vat rate on ebooks from 1 april 2019. Jan 18, 2019 books of any kind and therefore printed on disks, tapes and other media, as well as ebooks will be taxed with one 5% vat rate this change is to take effect from april 1, 2019, products for infants and children, i. In poland the standard vat rate is 23% and, like any other country, poland also has lower vat for certain products or services.

Value added tax is charged for all the movable goods and services. A dispatch can be conducted by the seller direct export or by the acquirer indirect export. Poland 2019 budget allows 5% vat rate cut for ebooks from april 2019 view larger image the polish 2019 budget has recently been enacted providing for, amongst other changes, the application of the special reduced vat rate of 5% to all books including e books as of 1st april 2019. May 12, 2017 goods or services vat rate more information. New matrix of vat rates in poland starting from april 1st, 2020 a new vat matrix will come into force in poland. Vat rate in poland is imposed by both federal and regional government. Poland has a vat refund program that allows tourists and others to receive a refund of any poland vat paid on goods purchased in poland that are being exported from the country. If the annual turnover is less than pln 200,000, the owner of the business is exempt from vat registration. The 28 member states are otherwise free to set their standard vat rates. Poland has announced plans to cut the vat rate on ebooks from 1 april 2019 to 5% from 23%. Jul 03, 2019 since the european council agreed to allow member states to apply a reduced vat rate to electronic publications in october 2018 1, vat rates for ebooks have changed fast in eu countries. Vatgstsales tax rate international publishers association. Hungary applies the highest vat rate on ebooks 27%. The eu sets the broad vat rules through european vat directives, and has set the minimum standard vat rate at 15%.

For example, the printing of books is zero rated, while the printing of newspapers is liable to vat at the second reduced rate. Local name for vat number in poland is numer identyfikacji podatkowej. Each invoice shows 8% vat which looks odd and when i scout around on the web i cant find anything suggesting 8% as a valid vat rate. A list of goods and services showing which rates of vat apply and which items are exempt or outside the scope of vat. Application of reduced vat rates by the member states to the categories of goods and.

In poland, the ministry of finance passed laws to introduce new reduced vat rates from 1 april 2020. Nov 11, 2019 bread, cookies, books, newspapers, journals, e books were also changed from the standard rate to a lower rate. Value added tax recovery time in poland is 6 months. Poland follows the vat compliance of the european union, set out in the vat directive. Supplies of printed books and booklets, including atlases, but excluding. Since the european council agreed to allow member states to apply a reduced vat rate to electronic publications in october 2018 1, vat rates for ebooks have changed fast in eu countries 2019 has witnessed several vat rate updates for epublications where numerous countries have reduced the levy on ebooks, so in order to clarify the current situation we provide the following summary with. Poland 2019 budget allows 5% vat rate cut for ebooks from april 2019 view larger image the polish 2019 budget has recently been enacted providing for, amongst other changes, the application of the special reduced vat rate of 5% to all books including ebooks as of 1st april 2019. Polish vat provisions provide three rates of vat, which can be used to. Standard rate % reduced rate % second reduced rate % livestock rate % flatrate addition % published. Poland now is the latest memberstate to drop its digital book vat rate. The valueadded tax, vat, is one that has a broad spectrum and covers the supply of goods and services in the country, performed both by small and large companies. Some countries have variations on this, including a third.

There will be entirely new lists of goods and services taxed at 8% and 5% reduced rates new annexes no. Fuel for business use is usually standardrated vat notice. In most cases, value added tax is payable at a rate of 23%. The correct vat rate for these products is 8% now, the second reduced vat rate in poland. Poland approves reduction of ebook vat from 23 to 5 percent. Newspapers, journals both printed and electronic and specialist periodicals will be taxed at 8%. Vat rates on books and ebooks around the world publishing. Taxamo content is created for guidance only, please consult your local tax advisor.

This follows the eu council ratification of the proposal to allow eu member states to cut rates on electronic publications to match their printed equivalents. Vat rates may vary depending on the destination country and items being delivered. In the period from 1 june 2019 to 31 december 2019, a vat rate of 5% applies to the following goods and services. Printed matter liable at the zero rate the zero rate of vat applies to printed books and booklets including. The valueadded tax is imposed for those activities. In most cases, you have to pay vat on all goods and. This follows the eu councils proposal to allow eu member states to cut rates on electronic publications to match their printed equivalents, please click here for the full article. The standard vat rate in poland is 23% since january 2011. The european union markets late last year finally were given the option to equalize vat rates on digital formats and print.

Bread, cookies, books, newspapers, journals, ebooks were also changed from the standard rate to a lower rate. The scope of the polish reduced 5% vat rate will be extended to cover in addition to printed books. Poland 2019 budget allows 5% vat rate cut for ebooks. Poland has gained more and more importance when it comes to selling on european marketplaces. Standard rate % reduced rate % second reduced rate % livestock rate % flat rate addition % published. Mar 17, 2020 poland has gained more and more importance when it comes to selling on european marketplaces.

Vat registration in poland open a company in poland. Poland vat refund for visitors visitors to poland may be able to get a refund of the poland vat tax paid on any goods bought for deportation. This follows the eu councils proposal to allow eu member states to cut rates on electronic publications to match their printed equivalents, please click here for the full article find out more about vat in. Poland challenges eu ruling on ebook tax rates the digital. There are reduced rates of 8% and 5% on certain food, books, newspapers. Reduced value added tax rate of 8% is collected for supplies of certain food items, medical products, hospitality services and community housing. Poland to cut vat on ebooks to 5% fiscal solutions. Books on discs, tapes, and other media will also be subject to a 5percent rate. Poland 2019 budget allows 5% vat rate cut for ebooks from. Poland new reduced vat rates from april 2020 accordance. Vat rates for ebooks so far 2019 global vat compliance. Denmark applies the highest vat rate on printed books 25%.