The VAT rates matrix is a tool that simplifies determining the VAT rate for taxpayers. Thanks to it, entrepreneurs can minimise the risk of errors in settlements. It also helps to avoid disputes with tax authorities and ensures compliance with regulations. The year 2026 does not bring revolutionary changes. Yet, knowing the matrix rules and current VAT rates remains crucial for every company.
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What Is the VAT Rates Matrix?
The VAT rates matrix was introduced into the Polish legal system by the Act of 9 August 2019, amending the VAT Act and certain other acts. Its purpose was to simplify the system by abandoning detailed annexes to the VAT Act. It also linked tax rates to statistical classifications (CN and Polish PKWiU).
The most important assumptions of the VAT matrix include:
- use of the Combined Nomenclature (CN) for the classification of goods,
- classification of services based on PKWiU 2015,
- introduction of Binding Rate Information (Polish: WIS) as a protective tool for taxpayers.
What Is The CN system?
CN – Combined Nomenclature is the EU system for classifying goods, based on the Harmonised Commodity Description and Coding System (HS). Each product is assigned to a specific eight-digit CN code. This allows for unambiguous classification.
In the context of the VAT rates matrix, the CN code determines whether a given product is subject to the standard rate (23%), reduced rate (8% or 5%), or preferential rate (0%). This classification is uniform throughout the European Union. It is updated annually by the European Commission.
What Is The PKWiU 2015?
The PKWiU abbreviation stands for the Polish Classification of Goods and Services. It is a national classification system introduced under public statistics regulations. The currently applicable version is PKWiU 2015, adjusted to the European CPA classification.
In the VAT rates matrix, PKWiU 2015 is used only to classify services. Goods are classified under CN. Thanks to this, entrepreneurs providing services can clearly determine the appropriate VAT rate. It also reduces the risk of errors in tax settlements.
What VAT Rates Apply In 2026?
The basic VAT rates result from the 41 Art. of the Act of 11 March 2004 on the Value Added Tax. In 2026, the current rates will be maintained:
- 23% – basic rate,
- 8% – reduced rate for selected goods and services,
- 5% – preferential rate (e.g. food, printed books),
- 0% – e.g. export of goods, intra-community supply of goods,
- Tax exemption – e.g. financial services, medical services.
Table: VAT Rates In 2026 – Examples
| Category | VAT rate | Legal basis/explanation |
| Groceries (bread, dairy) | 5% | Appendix No. 10 to the VAT Act |
| Printed books | 5% | Article 41(2a) of the VAT Act |
| Catering services | 8% | Appendix No. 3 to the VAT Act |
| Construction covered by the social housing program | 8% | Article 41(12-12c) of the VAT Act |
| Consumer electronics | 23% | Basic rate |
| Export of goods | 0% | Article 41(4)-(11) of the VAT Act |
| Medical services | Exemption | Article 43 of the VAT Act |
How to Use the VAT Rates Matrix?
To correctly determine the VAT rate, an entrepreneur should:
- Determine the classification of the goods/services – based on the CN or PKWiU 2015.
- Check the connection with the VAT Act – in particular Annexes 3, 10 and 15.
- Verify the explanations of the Ministry of Finance – it publishes detailed interpretations.
- Consider obtaining the Binding Rate Information. It protects the taxpayer in the event of a dispute with the tax authorities.
Why Does the VAT Rates Matrix Matter?
- It simplifies the system and reduces the risk of errors,
- allows for uniform interpretation throughout the country,
- ensures transparency for entrepreneurs,
- gives taxpayers real protection in the case of Binding Rate Information.
VAT Rates Matrix – Summary
The VAT rates matrix remains a key tool for applying VAT rules correctly. Knowing current rates and classifications helps businesses to operate safely and avoid tax risks.
Do you need help determining the correct VAT rate for your business or support in preparing a WIS application? Contact our law firm.
FAQ – Questions And Answers About VAT Rates Matrix
1. What is the VAT rates matrix?
It is a system of classification of goods and services on the basis of the CN and Polish PKWiU. It simplifies determining the correct VAT rate.
2. What VAT rates apply in 2026?
23%, 8%, 5%, 0% and statutory exemptions.
3. Do VAT rates change every year?
Not always – in 2026, the current levels were maintained.
4. What is WIS in Poland?
The abbreviation stands for the Polish phrase Wiążąca Informacja Stawkowa, i.e. Binding Rate Information. It is a decision of the Director of the National Tax Information determining the appropriate VAT rate.
5. How to obtain Binding Rate Information [Polish: WIS]?
By submitting an application to the National Tax Information. You should enclose a description of the goods/services and samples, if required.
6. What is the difference between CN and PKWiU in Poland?
The CN is used for the classification of goods. The PKWiU 2015 (Polish Classification of Goods and Services) for the classification of services.
7. What are the risks of incorrect determination of the VAT rate?
Tax arrears, interest and even administrative sanctions may arise.
8. Are there exceptions to the VAT rates matrix?
Yes – e.g. some food products are subject to different rates depending on the type and composition.
9. Where can I check the current regulations?
In the Online System of Legal Acts [Polish: ISAP] and on the website of the Ministry of Finance.
10. Is the VAT rates matrix mandatory for entrepreneurs?
Yes. Every VAT taxpayer must apply the correct rates in accordance with the Act and statistical classifications.
