{
  "$comment": "Machine-readable companion to https://valem.run/calculators/poland/vat. Formula, inputs, outputs, engine-verified test vectors, cited sources and the re-runnable Valem ModelSpec behind the page.",
  "url": "https://valem.run/calculators/poland/vat",
  "dataUrl": "https://valem.run/calculators/poland/vat.json",
  "license": {
    "name": "CC BY 4.0",
    "url": "https://creativecommons.org/licenses/by/4.0/",
    "attribution": "Poland podatek vat model by Valem (https://valem.run/calculators/poland/vat), CC BY 4.0.",
    "note": "Covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds themselves are law and are not licensed by anyone; the cited sources are where they come from."
  },
  "verificationUrl": "https://valem.run/calculators/poland/vat/verify",
  "country": "poland",
  "countryName": "Poland",
  "formula": "vat",
  "formulaName": "Podatek VAT",
  "title": "Kalkulator VAT 2026 — Poland VAT calculator",
  "answer": "Polish VAT is 23% as standard with reduced rates of 8% and 5%, and the subject exemption now applies while sales stay at or under 240,000 PLN — raised from 200,000 PLN on 1 January 2026 — tested against both the previous and the current tax year.",
  "lang": "en",
  "currency": "PLN",
  "taxYear": "2026",
  "verification": {
    "claim": "internal-consistency",
    "statement": "The Valem engine reproduces this model's stated formula through 6 self-test cases (below, and re-runnable against the spec). That asserts internal consistency, NOT that the formula matches current law — the cited sources are the evidence for that, and carry the date each was last checked.",
    "selfTestCases": 6,
    "ratesAreIllustrative": false,
    "sourcesCheckedOn": "2026-10-05"
  },
  "sources": [
    {
      "label": "Ministerstwo Finansów — Stawki i limity: the VAT rate schedule",
      "url": "https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity",
      "checked": "2026-10-05"
    },
    {
      "label": "Ministerstwo Finansów — Stawki i limity: subject-exemption limit (art. 113 ustawy o VAT)",
      "url": "https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity",
      "checked": "2026-10-05"
    }
  ],
  "terminalOutput": "mustRegister",
  "headlineOutput": "vatAmount",
  "inputs": [
    {
      "name": "amount",
      "type": "number",
      "label": "Amount",
      "minimum": 0
    },
    {
      "name": "direction",
      "type": "string",
      "label": "Direction",
      "enum": [
        "add",
        "remove"
      ]
    },
    {
      "name": "category",
      "type": "string",
      "label": "What is being supplied",
      "enum": [
        "standard",
        "reduced1",
        "reduced2"
      ]
    },
    {
      "name": "annualTurnover",
      "type": "number",
      "label": "Turnover this year",
      "minimum": 0
    },
    {
      "name": "reverseCharge",
      "type": "boolean",
      "label": "B2B reverse charge applies"
    },
    {
      "name": "priorYearTurnover",
      "type": "number",
      "label": "Turnover last year",
      "minimum": 0
    }
  ],
  "outputs": [
    {
      "name": "rate",
      "type": "number",
      "formula": "category = 'reduced1' ? $const.reducedRate1 : category = 'reduced2' ? $const.reducedRate2 : $const.standardRate"
    },
    {
      "name": "effectiveRate",
      "type": "number",
      "formula": "reverseCharge ? 0 : rate"
    },
    {
      "name": "netAmount",
      "type": "number",
      "formula": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
    },
    {
      "name": "vatAmount",
      "type": "number",
      "formula": "$round(netAmount * effectiveRate, 2)"
    },
    {
      "name": "grossAmount",
      "type": "number",
      "formula": "$round(netAmount + vatAmount, 2)"
    },
    {
      "name": "mustRegister",
      "type": "boolean",
      "formula": "priorYearTurnover > $const.registrationThreshold or annualTurnover > $const.registrationThreshold"
    }
  ],
  "testCases": [
    {
      "description": "S1 100.00 PLN net at the standard rate",
      "given": {
        "amount": 100,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "annualTurnover": 0,
        "priorYearTurnover": 0
      },
      "expect": {
        "vatAmount": 23,
        "grossAmount": 123,
        "netAmount": 100
      }
    },
    {
      "description": "S2 123.00 PLN gross back to net at the standard rate",
      "given": {
        "amount": 123,
        "direction": "remove",
        "category": "standard",
        "reverseCharge": false,
        "annualTurnover": 0,
        "priorYearTurnover": 0
      },
      "expect": {
        "netAmount": 100,
        "vatAmount": 23
      }
    },
    {
      "description": "S3 100.00 PLN net at the 5% rate",
      "given": {
        "amount": 100,
        "direction": "add",
        "category": "reduced1",
        "reverseCharge": false,
        "annualTurnover": 0,
        "priorYearTurnover": 0
      },
      "expect": {
        "vatAmount": 5,
        "grossAmount": 105
      }
    },
    {
      "description": "S4 100.00 PLN net at the 8% rate",
      "given": {
        "amount": 100,
        "direction": "add",
        "category": "reduced2",
        "reverseCharge": false,
        "annualTurnover": 0,
        "priorYearTurnover": 0
      },
      "expect": {
        "vatAmount": 8,
        "grossAmount": 108
      }
    },
    {
      "description": "S5 either year over 240,000 PLN ends the exemption",
      "given": {
        "amount": 100,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "annualTurnover": 10000,
        "priorYearTurnover": 250000
      },
      "expect": {
        "mustRegister": true
      }
    },
    {
      "description": "S6 both years under the limit: exemption stands",
      "given": {
        "amount": 100,
        "direction": "add",
        "category": "standard",
        "reverseCharge": false,
        "annualTurnover": 100000,
        "priorYearTurnover": 100000
      },
      "expect": {
        "mustRegister": false
      }
    }
  ],
  "spec": {
    "id": "vat-poland",
    "version": "1.0.0",
    "schema": {
      "type": "object",
      "properties": {
        "amount": {
          "type": "number",
          "minimum": 0
        },
        "direction": {
          "type": "string",
          "enum": [
            "add",
            "remove"
          ]
        },
        "category": {
          "type": "string",
          "enum": [
            "standard",
            "reduced1",
            "reduced2"
          ]
        },
        "annualTurnover": {
          "type": "number",
          "minimum": 0
        },
        "reverseCharge": {
          "type": "boolean"
        },
        "rate": {
          "type": "number",
          "readOnly": true
        },
        "effectiveRate": {
          "type": "number",
          "readOnly": true
        },
        "netAmount": {
          "type": "number",
          "readOnly": true
        },
        "vatAmount": {
          "type": "number",
          "readOnly": true
        },
        "grossAmount": {
          "type": "number",
          "readOnly": true
        },
        "mustRegister": {
          "type": "boolean",
          "readOnly": true
        },
        "priorYearTurnover": {
          "type": "number",
          "minimum": 0
        }
      }
    },
    "constants": {
      "standardRate": 0.23,
      "reducedRate1": 0.05,
      "reducedRate2": 0.08,
      "registrationThreshold": 240000
    },
    "defaultValues": [
      {
        "path": "$",
        "expr": "{ 'amount': 100, 'direction': 'add', 'category': 'standard', 'reverseCharge': false, 'annualTurnover': 0, 'priorYearTurnover': 0 }"
      }
    ],
    "derivations": [
      {
        "path": "$.rate",
        "expr": "category = 'reduced1' ? $const.reducedRate1 : category = 'reduced2' ? $const.reducedRate2 : $const.standardRate"
      },
      {
        "path": "$.effectiveRate",
        "expr": "reverseCharge ? 0 : rate"
      },
      {
        "path": "$.netAmount",
        "expr": "direction = 'remove' ? $round(amount / (1 + effectiveRate), 2) : $round(amount, 2)"
      },
      {
        "path": "$.vatAmount",
        "expr": "$round(netAmount * effectiveRate, 2)"
      },
      {
        "path": "$.grossAmount",
        "expr": "$round(netAmount + vatAmount, 2)"
      },
      {
        "path": "$.mustRegister",
        "expr": "priorYearTurnover > $const.registrationThreshold or annualTurnover > $const.registrationThreshold"
      }
    ],
    "constraints": [],
    "viewDefinition": {
      "renderer": "builtin",
      "defaultView": "main",
      "views": [
        {
          "id": "main",
          "label": "VAT",
          "layout": "vertical",
          "components": [
            {
              "id": "note",
              "type": "staticText",
              "text": "The exemption limit rose to 240,000 PLN on 1 January 2026, from 200,000 PLN. Both figures still appear on the Ministry’s own page, the older one in its standing description of the exemption, so a great many calculators still quote 200,000. The limit is tested against both last year and this year."
            },
            {
              "id": "inputs",
              "type": "fieldSet",
              "label": "Your figures",
              "components": [
                {
                  "id": "amount",
                  "type": "numericField",
                  "label": "Amount",
                  "bind": "$.amount",
                  "helperText": "Net amount when adding VAT, gross amount when removing it."
                },
                {
                  "id": "direction",
                  "type": "selectField",
                  "label": "Direction",
                  "bind": "$.direction",
                  "options": [
                    {
                      "value": "add",
                      "label": "Add VAT (net → gross)"
                    },
                    {
                      "value": "remove",
                      "label": "Remove VAT (gross → net)"
                    }
                  ]
                },
                {
                  "id": "category",
                  "type": "selectField",
                  "label": "What is being supplied",
                  "bind": "$.category",
                  "helperText": "The rate follows the category. Exports and intra-EU supplies are zero-rated or exempt — a different mechanism, not a rate you pick here.",
                  "options": [
                    {
                      "value": "standard",
                      "label": "Standard — 23%"
                    },
                    {
                      "value": "reduced1",
                      "label": "Reduced — 5% (Annex 10 to the VAT Act)"
                    },
                    {
                      "value": "reduced2",
                      "label": "Reduced — 8%"
                    }
                  ]
                },
                {
                  "id": "reverseCharge",
                  "type": "checkboxField",
                  "label": "B2B reverse charge applies",
                  "bind": "$.reverseCharge",
                  "helperText": "The customer accounts for the VAT, so you charge none."
                },
                {
                  "id": "annualTurnover",
                  "type": "numericField",
                  "label": "Turnover this year",
                  "bind": "$.annualTurnover"
                },
                {
                  "id": "priorYearTurnover",
                  "type": "numericField",
                  "label": "Turnover last year",
                  "bind": "$.priorYearTurnover"
                }
              ]
            },
            {
              "id": "sep",
              "type": "separatorLine"
            },
            {
              "id": "vatTile",
              "type": "statTile",
              "label": "VAT",
              "value": "$.vatAmount"
            },
            {
              "id": "netTile",
              "type": "statTile",
              "label": "Net",
              "value": "$.netAmount"
            },
            {
              "id": "grossTile",
              "type": "statTile",
              "label": "Gross",
              "value": "$.grossAmount"
            },
            {
              "id": "breakdown",
              "type": "keyValueList",
              "label": "Detail",
              "items": [
                {
                  "label": "Rate applied",
                  "value": "$.effectiveRate"
                },
                {
                  "label": "Statutory rate for this category",
                  "value": "$.rate"
                },
                {
                  "label": "VAT registration required",
                  "value": "$.mustRegister"
                }
              ]
            },
            {
              "id": "sources",
              "type": "sourceList",
              "label": "Sources",
              "layers": 2,
              "items": [
                {
                  "label": "Ministerstwo Finansów — Stawki i limity: the VAT rate schedule",
                  "url": "https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity",
                  "date": "2026-10-05",
                  "covers": [
                    "standardRate",
                    "reducedRate1",
                    "reducedRate2"
                  ]
                },
                {
                  "label": "Ministerstwo Finansów — Stawki i limity: subject-exemption limit (art. 113 ustawy o VAT)",
                  "url": "https://www.podatki.gov.pl/podatki-firmowe/vat/stawki-i-limity",
                  "date": "2026-10-05",
                  "covers": [
                    "registrationThreshold"
                  ]
                }
              ]
            }
          ]
        }
      ]
    },
    "tests": [
      {
        "description": "S1 100.00 PLN net at the standard rate",
        "given": {
          "$.amount": 100,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.annualTurnover": 0,
          "$.priorYearTurnover": 0
        },
        "expect": {
          "$.vatAmount": 23,
          "$.grossAmount": 123,
          "$.netAmount": 100
        }
      },
      {
        "description": "S2 123.00 PLN gross back to net at the standard rate",
        "given": {
          "$.amount": 123,
          "$.direction": "remove",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.annualTurnover": 0,
          "$.priorYearTurnover": 0
        },
        "expect": {
          "$.netAmount": 100,
          "$.vatAmount": 23
        }
      },
      {
        "description": "S3 100.00 PLN net at the 5% rate",
        "given": {
          "$.amount": 100,
          "$.direction": "add",
          "$.category": "reduced1",
          "$.reverseCharge": false,
          "$.annualTurnover": 0,
          "$.priorYearTurnover": 0
        },
        "expect": {
          "$.vatAmount": 5,
          "$.grossAmount": 105
        }
      },
      {
        "description": "S4 100.00 PLN net at the 8% rate",
        "given": {
          "$.amount": 100,
          "$.direction": "add",
          "$.category": "reduced2",
          "$.reverseCharge": false,
          "$.annualTurnover": 0,
          "$.priorYearTurnover": 0
        },
        "expect": {
          "$.vatAmount": 8,
          "$.grossAmount": 108
        }
      },
      {
        "description": "S5 either year over 240,000 PLN ends the exemption",
        "given": {
          "$.amount": 100,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.annualTurnover": 10000,
          "$.priorYearTurnover": 250000
        },
        "expect": {
          "$.mustRegister": true
        }
      },
      {
        "description": "S6 both years under the limit: exemption stands",
        "given": {
          "$.amount": 100,
          "$.direction": "add",
          "$.category": "standard",
          "$.reverseCharge": false,
          "$.annualTurnover": 100000,
          "$.priorYearTurnover": 100000
        },
        "expect": {
          "$.mustRegister": false
        }
      }
    ]
  }
}