VAT on books
VAT on books in Poland
Poland taxes printed books at 5%, and ebooks have shared that rate since 1 November 2019, when they came down from 23%. Audiobooks on a CD or other carrier get 5% too. The standard rate is 23%, set as a temporary rate that has stayed in place.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Poland's National Revenue Administration (KAS) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed books | 5% | Reduced rate | VAT Act, Annex 10, item 19 |
| EbooksSince 1 November 2019. Before that, 23%. | 5% | Reduced rate | VAT Act, Annex 10, item 24 |
| Most other goods and services | 23% | Standard rate | VAT Act, Dz.U. 2026 poz. 1263, art. 146ef |
What to know about Poland
- Ebooks were brought in line with print at 5% from 1 November 2019, by an amending act of 9 August 2019. Dz.U. 2019 poz. 1751
- Discs, tapes and other carriers holding a book get 5%, so an audiobook on CD is covered. The law does not name downloaded audiobooks, so the table leaves that rate out. VAT Act, Annex 10, item 20
- The 23% standard rate is formally temporary. The law sets 22%, but 23% applies until a public finance condition is met, and the Finance Minister must announce the change in advance. VAT Act, art. 146ef
Selling to readers in Poland: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Poland at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Poland €10.50. €0.50 of that is the 5% VAT on ebooks in Poland, which you pay over.
- A paperback priced at €20.00 and posted to Poland from another EU country takes the 5% rate for printed books in Poland once your sales to other EU countries pass €10,000 a year: €1.00 of VAT.
- If you live in Poland yourself, sales to readers in Poland always take the rates above, and they go on your usual VAT return in Poland, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Poland
What VAT do Polish readers pay on ebooks?
5%, the same as printed books, since 1 November 2019.
Are downloaded audiobooks at 5% in Poland?
The law covers books on CDs and other carriers at 5%, and ebooks supplied electronically. It does not name downloaded audiobooks, so check with the tax office before you rely on 5%.
Will Poland's standard rate drop to 22%?
The law says 22%, but keeps 23% until a public finance condition is met. That does not affect books, which stay at 5%.