Terms used in official statistics

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Value Added Tax (VAT)


There are activities liable to VAT taxation (independently whether or not they are made under the legal conditions):

  1. paid supplies of goods and services on the area of the Country.
  2. export of goods
  3. import of goods
  4. internal EU purchase of goods for repayment on the area of the Country
  5. internal EU supply of goods.

Taxpayers are: legal persons, organizational units without legal personality, natural persons performing independently economic activity regardless of the purpose or result of such activity.

Contact person on methodology:
GUS – Departament Przedsiębiorstw