Poland sets a separate margin-scheme VAT rate for works of art, collectibles and antiques from 2025
This page records one dated change. For the rules in Poland as they stand today, see the Poland guide →
- Jurisdiction
- Poland
- Tax
- VAT
- Change type
- Rate change
- Status
- In force
- Impact
- FYI
- Announced
- 25 November 2024
- Effective
- 1 January 2025
- Authority
- Dziennik Ustaw Rzeczypospolitej Polskiej
- Verified
- Fetched from official source · high confidence
Polish dealers in works of art, collector's items and antiques who apply the margin scheme under Art. 120(4)–(5) of the VAT Act.
No action — monitoring only; in force since 1 January 2025.
Ustawa z dnia 8 listopada 2024 r. (Dz.U. 2024 poz. 1721) added Art. 120 ust. 3a to the Polish VAT Act, transposing Directive 2022/542 by setting a 22% VAT rate (rather than the 23% standard) specifically for supplies of works of art, collector’s items, and antiques taxed under the margin scheme (Art. 120 ust. 4–5), effective 1 January 2025. The same Act listed Art. 120 ust. 3a in Art. 146ef ust. 1 pkt 1, under which the rate is 23% for as long as that article applies.
What changed in detail
The Act of 8 November 2024 amending the VAT Act (Dz.U. 2024 poz. 1721), published on 25 November 2024, adds a new paragraph 3a to Art. 120 of the Polish VAT Act with effect from 1 January 2025.
Art. 120(3a) provides that the VAT rate for supplies of works of art, collector’s items and antiques taxed in accordance with Art. 120(4) and (5) is 22%. Those paragraphs are the margin scheme, under which the dealer taxes only the difference between the selling price and the purchase price. The same Act also listed Art. 120(3a) in Art. 146ef(1)(1), the temporary provision that raises Poland’s rates while it applies; under it the margin-scheme rate for these goods is 23%, not 22%.
The same Act also amends other parts of Art. 120: it adds the new Art. 113a exemption to the references in Art. 120(10) and rewrites Art. 120(11) on which acquisitions of art may be taxed under the margin scheme.
The Act implements, among other things, Council Directive (EU) 2022/542 on VAT rates, as its footnote states.
What it means
The provision is in force, but in November 2026 the rate actually charged on the margin is 23%: Art. 146ef(1)(1) still applies (consolidated VAT Act, Dz.U. 2026 poz. 1263). The 22% in Art. 120(3a) is the rate that will apply once Art. 146ef stops applying. Systems should keep a separate rate code for margin-scheme art and antiques, so that the switch from 23% to 22% can be made in one place when it comes, rather than hard-coding either figure.
Proof
Dla dostawy dzieł sztuki, przedmiotów kolekcjonerskich i antyków opodatkowanych zgodnie z ust. 4 i 5 stawka podatku wynosi 22 %.For the supply of works of art, collector's items and antiques taxed in accordance with paragraphs 4 and 5, the tax rate is 22%.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Dz.U. 2024 poz. 1721 · Ustawa z dnia 8 listopada 2024 r. · eli.gov.pl