Poland VAT and TOMS Guide for Travel Businesses | Polish Tax Rules Explained

Complete overview of Poland VAT, travel rates, TOMS margin rules, and compliance requirements for inbound and outbound operators.

Detailed VAT and TOMS guide for travel agents, tour operators, and DMCs working in Poland. Understand VAT rates, place of supply, accommodation rules, event services, and margin calculations. Includes TOMS treatment, compliance obligations, and VAT reclaim guidance.

Poland – VAT and TOMS for Travel Businesses

Modern VAT system introduced: 1993 (Podatek od towarów i usług, VAT)
Standard VAT rate: 23 percent
Reduced rates: 8 percent and 5 percent, with a 0 percent rate for limited supplies
Authority: Krajowa Administracja Skarbowa (KAS), administered through the Ministry of Finance and local tax offices

Poland is a high-growth EU destination for city breaks, inbound groups, conferences, and cultural tourism, and it applies the EU Tour Operator Margin Scheme (TOMS). Poland is also moving quickly on digital VAT compliance, including structured reporting and mandatory national e-invoicing through KSeF. For travel agents, tour operators, and DMCs, the key risks are incorrect rate application, incorrect principal versus agent treatment, and weak documentation that prevents VAT recovery or triggers audit adjustments.

VAT treatment of travel and hospitality in Poland

Poland uses multiple VAT rates across travel services. Classification matters because the difference between 8 percent and 23 percent is material, and Poland is strict on audit evidence.

Accommodation

Hotel accommodation and similar short stay lodging is commonly subject to 8 percent VAT. This covers room charges and standard hotel services that form part of the lodging supply.

If hotels invoice separate items such as meeting room hire, business services, or premium add-ons, those items often fall under 23 percent depending on the nature of the service.

Food and beverage

Restaurant and catering services are commonly subject to 8 percent VAT, but alcohol is typically taxed at 23 percent. This split creates common leakage in group programmes and hotel packages if alcohol is included and not properly separated.

Passenger transport

Passenger transport within Poland is commonly treated as 8 percent VAT. International passenger transport may be zero rated or exempt depending on the route and the underlying EU transport rules.

Tours, guides, attractions, and experiences

Tourism experiences often sit at the 23 percent VAT rate, especially where the supply is a commercial service such as guiding, tours, sightseeing services, or event-style experiences. Some cultural services may qualify for reduced rates, but the eligibility depends on the classification of the supply and the provider, so travel businesses should not assume reduced VAT applies automatically.

DMC and event organiser fees

DMC fees, coordination fees, event management, staging, AV, and incentive programme production typically fall under 23 percent VAT unless the supply is treated under TOMS as part of a margin scheme supply.

Place of supply rules

Poland follows EU place of supply rules, which means VAT often attaches to where the service is performed or consumed.

Accommodation is taxed where the property is located, so Polish hotel stays are taxed in Poland.

Admission to events and services connected with events in Poland are taxed in Poland. This is a frequent trigger for foreign MICE organisers.

Restaurant and catering services are taxed where physically carried out.

Cultural, entertainment, and similar admission-based supplies are taxed where performed.

For foreign travel companies, this usually means Poland VAT arises whenever the itinerary includes Polish accommodation, Polish events, or Polish on-the-ground services, unless TOMS applies.

Poland and the Tour Operator Margin Scheme (TOMS)

Poland applies the EU margin scheme for travel agents. You will often see this described locally as the travel agency margin procedure, and it is used for tour operators acting as principal who buy in travel services and resell them.

When TOMS applies

TOMS applies when the operator:

• buys in travel services such as accommodation, transport, excursions, guides
• sells the trip or component in its own name as principal
• supplies travel consumed within the EU
• provides the travel service to a traveller, whether leisure or business

What is taxed

Only the margin is taxed. Input VAT on the bought-in travel components that form part of the margin scheme supply is blocked, meaning it cannot be reclaimed.

VAT rate under TOMS

The margin is taxed at Poland’s standard VAT rate of 23 percent, not at the reduced rates that may apply to the underlying components.

Non-EU travel and zero rating

Where travel takes place outside the EU, the margin can qualify for zero rating. Mixed itineraries require careful allocation between EU and non-EU travel.

Exclusions from TOMS

TOMS does not apply to:

• intermediary agency services where the travel agent earns a commission
• standalone management fees and consultancy
• event management fees charged separately from bought-in travel services
• supplies where VAT is itemised under normal rules rather than treated as a margin supply

This principal versus agent analysis is one of the biggest audit risk areas for travel businesses operating across borders.

Invoicing requirements in Poland

Poland is strict on invoice content and VAT documentation. A compliant invoice normally needs:

• supplier legal name and address
• supplier VAT number
• customer VAT number where relevant
• invoice number and issue date
• date of supply where different
• description of the service
• taxable base, VAT rate, VAT amount
• references to special procedures where applicable, including the margin scheme treatment for travel agents

Invoices under TOMS

Where TOMS applies:

• VAT is not shown as recoverable on the invoice
• the invoice must clearly indicate margin scheme treatment
• the customer should not be led to believe they can deduct VAT

Digital reporting and compliance in Poland

Poland has been one of the EU leaders in VAT digitisation.

JPK and VAT filings

Poland requires electronic VAT reporting and structured files that combine VAT return data with invoice-level detail. Travel businesses operating in Poland should expect that VAT reporting and invoice data can be cross-checked quickly by the tax authority.

Mandatory national e-invoicing through KSeF

Poland has legislated mandatory e-invoicing through the Krajowy System e-Faktur (KSeF). The current enacted timeline is:

• 1 February 2026 for large taxpayers with turnover above PLN 200 million
• 1 April 2026 for other VAT registered businesses

Travel businesses with a Polish VAT number should plan early, because KSeF changes how invoices are issued, validated, and received, and non-compliant invoices can be rejected by the system rather than merely challenged later in audit.

For DMCs, hotels, event suppliers, and tour organisers established in Poland, KSeF will become operationally critical.

VAT registration for foreign travel companies

A foreign travel company may need to register for Polish VAT if it:

• supplies taxable event services in Poland
• sells accommodation in Poland as principal
• provides catering services or other on-the-ground services taxable in Poland
• has a fixed establishment in Poland
• makes supplies outside TOMS that require Polish VAT charging

Reverse charge can apply to certain B2B services, but accommodation and event-related supplies generally remain taxable in the country where they occur, and these are the most common triggers for travel and MICE.

Non-EU businesses may need a fiscal representative depending on their status and activity.

VAT reclaim position

VAT incurred in Poland may be refundable via:

• the EU 8th Directive process for EU businesses
• the EU 13th Directive process for non-EU businesses

VAT incurred on costs linked to TOMS supplies remains non-recoverable.

For reclaim mechanics, eligibility, documentation standards, and deadlines, go to VAT Reclaim page.

Antravia helps

Antravia supports travel businesses with:

• Poland VAT rate and classification reviews for travel services

• principal versus agent analysis and TOMS applicability

• margin modelling for Poland and multi-country EU itineraries

• readiness planning for KSeF e-invoicing

• VAT registration assessments and fixed establishment risk reviews

• invoice compliance reviews to protect VAT recovery

• VAT leakage diagnostics across accommodation, events, and group programmes

Not based in Poland but looking for Polish VAT Reclaim? Click here

Not sure where to start? Contact Antravia for a free Consultation

Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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