Poland | VAT Rate Changes for Publications and Seafood — Current Position (2026)
Poland’s VAT rate reform for publications, which came into effect from April 2020, has since been consolidated and in one area further improved.
The current position in 2026 is as follows:
Printed and electronic books, as well as newspapers and periodicals, are taxed at the reduced 5% rate. This represents a further simplification compared to the 2020 position described in the original newsletter, where newspapers were placed at 8%. The alignment of both books and periodicals at 5% — covering both print and digital versions — reflects the broader EU direction of treating electronic publications on an equal footing with their printed equivalents.
Newspapers remain subject to 8% when they do not qualify as regional or local periodicals. Regional and local periodicals, whether printed or on physical media, fall under the 5% rate. The distinction between national and regional/local press therefore remains relevant for businesses in this sector.
Bakery products and seafood simplification introduced in 2020 remains in place. Seafood is subject to the standard 23% rate.
The VAT rates themselves — 23%, 8%, 5% and 0% — remain unchanged in 2026. From 1 January 2026, Poland raised its domestic VAT exemption threshold from PLN 200,000 to PLN 240,000, which may affect smaller publishers and periodical sellers operating below this threshold.
EU | Simplified VAT Rules for SMEs — Now in Force
The simplified VAT rules for small businesses that were approved by the European Council are no longer a future measure — as from 1 January 2025, EU small businesses established in another Member State than where VAT is due can use the special regime for small businesses (the SME scheme) to VAT-exempt their supplies on a cross-border basis.
The maximum national annual threshold set by Member States under which small enterprises can VAT-exempt their supplies is EUR 85,000 (or the equivalent in national currency). Any small enterprise with a total annual turnover of no more than EUR 100,000 in all Member States in the current calendar year and in the previous calendar year is eligible for the VAT exemption in its Member State of establishment and/or in other Member States under the cross-border SME scheme.
How it works in practice: businesses wishing to use the cross-border threshold must register to obtain a new ‘EX’ prefix VAT identifier from their country of residence. They then report quarterly to their home tax authority the VAT-exempt sales for the nominated EU states, similar to the One Stop-Shop return system.
Two important caveats apply. First, the scheme is optional — businesses may choose to remain VAT-registered even if they qualify. Second, businesses using the exemption lose the right to deduct input VAT on purchases related to their exempt supplies. Non-EU small enterprises cannot apply the SME scheme.
For businesses that are already VAT-registered and actively trading, the SME scheme is unlikely to be relevant. It is primarily of interest to very small operators expanding across EU borders for the first time, who wish to avoid the administrative burden of multi-country VAT registration at low turnover levels.
If you have any queries or questions, please do not hesitate to contact amavat®. To find out more information please visit www.amavat.eu
