Set up Polish taxes in your Shopify store

This article covers:

• Tax settings
  • Display product prices including VAT
  • Display product prices excluding VAT
• Tax rates in Poland and the EU
• Selling goods to customers in Poland
  • My business is not VAT-registered
  • Selling as a micro-business
  • Surpassing the micro-business threshold
  • Selling with a country-specific registration
• Selling digital services
  • The VAT rules when selling digital services
• Selling goods outside the EU
• Where to find further information
• Invoices

If you want to charge VAT to some customers and not to others, you can configure how VAT is displayed in your product prices in your Shopify store.

If you sell to consumers (B2C), display your product prices with VAT included.

Under Polish and EU consumer protection rules, prices shown to consumers must be final prices that include VAT, and any additional delivery charges must be shown before checkout.

To display your product prices with VAT included:

1. In your Shopify admin, go to the Settings → Taxes and duties page.
2. In the Additional configuration section, turn on Include sales tax in product price and shipping rate.
3. Click Save to apply the changes.

Optionally, you can enable dynamic tax inclusion. This Shopify feature automatically includes or excludes VAT based on the customer's region and adjusts the tax rate accordingly.

To activate dynamic tax inclusion:

1. In your Shopify admin, go to the Markets page and click the market you want to configure.
2. In the Inherited section, click the + icon next to Taxes and duties.
3. Under Tax display, select Dynamic tax display, then click Done.
4. Click Save to apply the changes.

If your store sells exclusively to businesses (B2B), you can display your product prices excluding VAT.

To display your product prices excluding VAT:

1. In your Shopify admin, go to the Settings → Taxes and duties page.
2. In the Additional configuration section, turn off Include sales tax in product price and shipping rate.
3. Click Save to apply the changes.

To disable dynamic tax inclusion in a market and show VAT as a separate line at checkout:

1. In your Shopify admin, go to the Markets page and click the market you want to configure.
2. In the Inherited section, click the + icon next to Taxes and duties.
3. Under Tax display, select Show as line item, then click Done.
4. Click Save to apply the changes.

As of 2026, the standard VAT rate in Poland is 23%.

Reduced VAT rates of 8% and 5% apply to certain goods and services, including qualifying food products, books, newspapers, hygiene products, healthcare products, and passenger transport services.

A 0% rate applies to specific transactions, such as qualifying exports and intra-Community supplies of goods, provided the relevant legal requirements are met.

The applicable VAT rate depends on the classification of the product or service.

How you handle VAT on domestic sales depends on whether your business is VAT-registered.

If your business uses the small business VAT exemption (zwolnienie podmiotowe z VAT), you don't charge VAT on sales covered by the exemption and can't include VAT on your invoices.

Since January 1, 2026, businesses established in Poland can use this exemption if their qualifying sales don't exceed PLN 240,000 in the previous or current calendar year (the threshold was PLN 200,000 until December 31, 2025).

If you start your business during the year, the threshold is calculated proportionally.

If your sales exceed the threshold, the exemption ends from the transaction that takes you over the limit. You can also register for VAT voluntarily at any time.

Some businesses must register for VAT regardless of their turnover. Under Article 113(13) of the Polish VAT Act, the exemption doesn't apply to certain goods and services, including qualifying distance sales of specified cosmetics, electronic products, electrical equipment, and machinery.

If your Shopify store sells these products, you may need to register for VAT from the outset.

If your business is established in Poland and uses the regular VAT regime, you charge Polish VAT on taxable domestic sales of goods, whether your customers are businesses (B2B) or consumers (B2C).

You charge VAT at the standard rate of 23%, unless the goods qualify for a reduced rate. For sales to customers in other countries, the rules depend on where your customer is located.

If your cross-border B2C sales to other EU countries (distance sales of goods plus telecommunications, broadcasting, and electronic services) stay at or below €10,000 (excluding VAT) in both the current and the previous calendar year, you can apply Polish VAT to those sales.

This rule only applies if your business is established only in Poland and your goods are shipped from Poland.

No application or approval is needed—simply set up your tax settings in Shopify admin.

You can also choose to apply the customer's country rate from the first euro, but that choice binds you for two calendar years.

Within the €10,000 EU threshold, you charge the same rates to all EU B2C customers.

To charge Polish VAT on eligible cross-border B2C sales:

1. In your Shopify admin, go to Settings → Taxes and duties.
2. In the Tax regions section, click European Union.
3. In the Collect VAT cross-border section, click Collect VAT.
4. In the Collect across the EU window, select Collect using a One-Stop Shop (OSS) registration.
5. Select your Country of OSS registration and enter your VAT number. Leave this field blank if you’ve applied for a VAT number but don’t have one yet. You can update it later.
6. Click Collect VAT to save your changes.

If your combined cross-border B2C sales exceed €10,000 (excluding VAT) in the current or the previous calendar year, you must charge the VAT rate of each customer's country.

This means that customers in different EU countries may be subject to different VAT rates, with standard rates ranging from 17% to 27%.

For example, if your business is located in Poland and you sell goods to consumers in Belgium and Germany, you charge the Polish VAT rate of 23% as long as your combined cross-border B2C sales to all other EU countries stay at or below €10,000.

Once that combined total exceeds €10,000, you charge Belgian VAT at 21% on goods sold to Belgium and German VAT at 19% on goods sold to Germany.

When breaching the threshold, registering for VAT in each EU country can become time-Registering for VAT in each EU country can become time-consuming and complicated.

Instead, you can use the One-Stop Shop (OSS) Union scheme: you still charge VAT at the rate of the customer's country, but you report the VAT on your eligible cross-border B2C sales through a single OSS return in Poland.

OSS doesn't replace your domestic VAT return or local registrations where they're required.

To charge your Belgian and German customers the correct VAT rate, set your tax settings accordingly.

Shopify lets you select OSS as your VAT registration type and calculates VAT based on the registrations you've configured.

To set VAT rates for the OSS scheme and charge your customers' shipping-country VAT rate on eligible cross-border B2C sales:

1. In your Shopify admin, go to the Settings → Taxes and duties page.
2. In the Tax regions section, click European Union.
3. In the Collect VAT cross-border section, click Collect VAT.
4. In the Collect across the EU window, select Collect using a One-Stop Shop (OSS) registration.
5. Select your Country of OSS registration and enter your VAT number. Leave this field blank if you've applied for a VAT number but don't have one yet. You can update it later.
6. Click Collect VAT to save your changes.

Now, your customers’ shipping-country VAT rates automatically apply to your eligible cross-border B2C sales.

You need a local VAT registration in another EU country if you make taxable sales there that OSS doesn’t cover, for example, if you store stock in that country and ship to customers from there. In that case, you can no longer use the €10,000 threshold.

If that’s your situation, you can add a local VAT registration number for that country in Shopify, so it automatically applies the correct VAT rates based on your registration.

To add a local VAT registration number:

1. In your Shopify admin, go to Settings → Taxes and duties.
2. In the Tax regions section, click European Union.
3. In the Collect VAT in an EU country section, click Collect VAT (or Collect in another location if you already have a registration).
4. Select the Registration country and enter your VAT number. Leave this field blank if you’ve applied for a VAT number but don’t have one yet. You can update it later.
5. Click Collect VAT to save your changes.

The country must be part of one of your shipping zones before you can add it as a tax region. If you can’t select it, create a shipping zone first:

1. In your Shopify admin, go to Settings → Shipping and delivery.
2. In the Shipping profiles section, click the profile you want to add the zone to (for example, General profile).
3. In the Shipping zones section, click + Zone.
4. Name the zone, add the country (or countries) you’re VAT-registered in using the search bar, and click Done.
5. Add shipping rates to make the zone available.
6. Click Save to apply the changes.

Special VAT rules apply when selling digital services from Poland to other EU countries. First, it's important to understand what qualifies as a digital service.

Digital services include radio and television broadcasting services, telecommunication services, and electronically supplied services, such as online magazines, music, films, games, and automated online courses.

Not every service delivered over the internet qualifies. For example, a live online class taught by a person may be treated differently.

Likewise, selling physical goods through a Shopify store isn't a supply of digital services—these are sales of goods and follow the standard VAT rules described above.

If you supply digital services from Poland to consumers in other EU countries, those sales count toward the same €10,000 EU threshold as your distance sales of goods.

As long as your combined cross-border B2C sales stay at or below €10,000 in both the current and previous calendar year, you can keep applying Polish VAT.

Once you exceed the threshold, you charge the VAT rate of each customer's country.

If you sell digital services to businesses with a valid EU VAT number (B2B), they're responsible for accounting for the VAT in their own country under the reverse charge.

Registering for VAT in multiple countries can be time-consuming. Instead, you can use the One-Stop Shop (OSS) Union scheme to report the VAT due on your eligible cross-border B2C sales of goods and digital services through a single OSS return in Poland.

Goods exported from Poland to destinations outside the EU, whether sold to businesses (B2B) or consumers (B2C), are zero-rated for Polish VAT.

As long as the goods actually leave the EU and you obtain the required customs documentation within the applicable legal deadlines.

This means you don't charge Polish VAT on these invoices. Your customer's country may charge its own import VAT and duties.

For official guidance, see the Polish Tax Portal (podatki.gov.pl). For advice tailored to your specific business situation, consider consulting a tax professional or accountant who specializes in VAT and ecommerce.

Poland requires structured e-invoices for domestic B2B sales, issued through the National e-Invoice System (Krajowy System e-Faktur, or KSeF).

Since February 1, 2026, all VAT taxpayers must be able to receive invoices through KSeF. Issuing invoices through KSeF became mandatory for the largest businesses on February 1, 2026, and for most other businesses on April 1, 2026.

Businesses with monthly invoiced sales of up to PLN 10,000 must start by January 1, 2027.

Once you set your tax rates correctly in your store, Sufio will automatically create valid invoices with an exact breakdown of the charged VAT.

Invoices can be created in multiple languages and include all the necessary details to make them compliant with invoicing legislation in the EU.

Issuing invoices with the correct tax breakdown is crucial for your bookkeeping and tax purposes.

If you are selling to businesses (B2B), Sufio invoices include all the required information, as well as the VAT registration number for your Shopify store and your business.