| Type of customer | Location | VAT | Customs duty / Import tax | Comments |
| Private individual (B2C) | Poland | ✅ VAT 23% | ❌ none | Standard sales in the country. |
| Company (B2B) | Poland | ✅ VAT 23% | ❌ none | VAT invoice 23%. |
| Private individual (B2C) | EU country | ✅ VAT 23% | ❌ none | VAT at the PL rate is obligatory. |
| Company (B2B) | EU country (with valid EU VAT number / VIES) | ❌ no VAT | ❌ none | System sales WDT (intra-Community supply of goods). The customer settles the VAT in his country. |
| Company (B2B) | EU country (without active EU TIN) | ✅ VAT 23% | ❌ none | Treated as a sale to a private individual. |
| Private individual (B2C) | Outside the EU (e.g. USA, Canada, Australia) | ❌ no VAT | ✅ yes - customs duty + local VAT charged by customs office | The buyer pays the additional costs when importing in the destination country. |
| Company (B2B) | Outside the EU (e.g. USA, Canada, Australia) | ❌ no VAT | ✅ yes - customs duty + local VAT charged by customs office | Sale as export - net invoice. |
1 💡 Sales in Poland and to private customers in the EU - VAT always added 23%.
2 💡 Companies in the EU with an active EU VAT number - net purchases (reverse charge, customer settles VAT in his own country).
3 💡 Export outside the EU (private individuals and companies) - the sale is net, but the buyer pays customs duty, local VAT and possible import charges in the destination country.
4 💡 Obligation to provide the EU TIN number - EU companies have to provide it so that purchases are net.
5 💡 Shipping costs - calculated separately in the shopping basket.
