Publication date: March 16, 2026
The concept of import tax
According to Article 2, point 7 of the Polish Value Added Tax Act of 11 March 2004, the import of goods should be understood as “the import of goods from a third country into the territory of the European Union.” Generally speaking, import taxes are charged by the customs authority of a given country or region for shipments originating abroad. However, this does not mean that a fee must be paid for every international shipment. Many countries and organizations (primarily the European Union) apply de minimis threshold. This is the minimum order value, determined in a given country, below which import taxes are not charged. For example, in the European Union, pursuant to Article 23, paragraph 1 of Regulation 1186/2009 establishing a Community system of customs duty reliefs, shipments from third countries containing goods of negligible value are exempt from customs duties. According to Article 23, paragraph 2 of that regulation, these goods do not exceed a value of EUR 150 per shipment.
Import tax on works of art in Poland
In our country, from January 1, 1994, to December 31, 1998, the Act of November 25, 1993, on Import Tax on Goods Imported or Shipped from Abroad, was in force. According to Article 5 of this Act, the tax base was the customs value of the goods, increased by the customs duty due, and the tax rate was to be 5% of the tax base; later, this value was reduced to 3%.
Currently, a special import tax applies in Poland to works of art, among other items. Pursuant to Article 120, Section 2 of the Value Added Tax Act (VAT Act), a reduced VAT rate of 7% applies to works of art. Article 120, Section 1, Item 1 of this Act defines works of art in this context as:
a) paintings, collages and similar decorative plaques, drawings and pastels, executed entirely by the artist, excluding plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated artistic craft products, painted fabrics for theatrical scenery, for the decoration of artists’ studios or for similar uses (CN 9701),
b) original engravings, prints and lithographs, produced in limited numbers, in black and white or colour, composed of one or more sheets, executed entirely by the artist, regardless of the process or material used, excluding any mechanical or photomechanical processes (CN 9702),
c) original sculptures and statues in any material, provided they were made entirely by the artist; sculpture casts, the number of which is limited to 8 copies and the execution was supervised by the artist or his heirs (CN 9703),
d) tapestries and wall hangings made by hand based on original designs provided by the artist, provided that their number is limited to 8 copies,
e) photographs taken by the artist, published by him or under his supervision, signed and numbered, limited to 30 copies in all sizes and frames.
In this way, the concept of works of art is distinguished from the concepts of collectors’ items, antiques and used goods, described in the following paragraphs.
However, the Act on Value Added Tax provides for an exception, as pursuant to Article 120, paragraph 4 of the VAT Act, a tax rate of 22% applies to works of art acquired by a given person with the intention of reselling them as part of their business activity.
Major changes to the import tax on works of art have also been introduced from 2025. Previously, it was possible to apply general rules or the so-called “margin procedure,” under which the difference between the sale amount and the purchase amount, reduced by the amount of tax due, was subject to taxation. These changes were already introduced by the Act of November 8, 2024, amending the Act on Value Added Tax and certain other acts implementing the provisions of Article 317 of EU Directive 2006/112/EC on the common system of value added tax and Directive 2022/542 amending it.
The changes will apply to cases where a taxpayer personally imported these goods or acquired works of art from their creators or their legal successors, or from taxpayers who do not use the margin scheme (Article 120, Section 17 of the VAT Act). In such cases, the margin scheme may only be applied if a reduced rate was not applied to the import or delivery of the works of art.
Also, Article 120, paragraph 15 of this Act introduces the requirement of appropriate records (in accordance with Article 109, paragraph 3) in the event that, in addition to the procedures described in Article 120, paragraphs 4 and 5, the taxpayer also applies general taxation principles; these records should include, among other things, the amount of the purchase of goods necessary to determine the amount of the margin.
It should also be remembered that under Article 120, Section 14 of the VAT Act, a taxpayer may also apply general provisions on taxation to used items, in which case the person will be able to deduct the amount of input tax on these goods for the period in which the taxpayer’s tax liability arose for the supply of these goods.
According to ruling VIII SA/ Wa 712/22, if goods have already been subject to value added tax upon sale to a consumer who did not benefit from the VAT deduction in the price paid, the subsequent resale of these goods as used may be subject to VAT only to the extent that the taxpayer trades in the acquired goods and generates income from them. Only the VAT taxpayer’s reporting of such turnover, when they acquired used goods on which they were unable to deduct the VAT charged by the seller, entitles the taxpayer to VAT on the margin, which is the difference between the price paid upon purchase of the used goods and the price acquired for the purpose of selling them for consideration to obtain a margin as part of the remuneration for the service.
Under this ruling, the application of Article 120 paragraphs 4 and 10 of the VAT Act (taxation of margins) is not dependent on whether the seller is a taxpayer referred to in Article 15 or whether they are a taxpayer of value added tax. Even if they are such a taxpayer, it is still possible to tax the sales margin on goods purchased from such an entity under the VAT system. According to the court, it is sufficient here that the material conditions listed in the VAT Act are met: the supply concerned tax-exempt activities (after meeting certain conditions) or the supply of goods was tax-exempt to an entrepreneur whose sales value did not exceed PLN 200,000 in either the previous or the current tax year (excluding tax, Article 43 paragraph 1 item 2 and Article 113 of the VAT Act). Moreover, if a domestic buyer purchases goods from an entity that is not a VAT payer, they are not required to have documents confirming the purchase of goods for which the tax base was the margin, which is the difference between the sales amount and the purchase amount, reduced by the amount of tax (Article 120, paragraphs 4 and 5 of the VAT Act). According to the court, it is sufficient to meet the material conditions listed in the VAT Act: the supply concerned tax-exempt activities (after meeting certain conditions) or the supply of goods was tax-exempt to an entrepreneur whose sales value did not exceed PLN 200,000 in either the previous or current tax year (excluding tax, Article 43, paragraph 1, item 2 and Article 113 of the VAT Act). Moreover, if a domestic buyer purchases goods from an entity that is not a VAT payer, he is not obliged to have documents confirming the acquisition of goods for which the tax base was the margin, which was the difference between the sales amount and the purchase amount, reduced by the amount of tax.
Further, in judgment III SA/ Wa 2236/13, the Court agreed with the Director of the Customs Chamber’s argument that the historic coins are collectors’ items because they are not typically used as a means of payment. These coins were issued in small quantities, and the mere fact that they may constitute legal tender does not mean that they are typically used as such. Therefore, these coins are collectors’ items and are not subject to tax exemption under Article 45 paragraph 1 item 8 of the VAT Act. As already mentioned, the Court agreed with this interpretation, but stated that classifying these coins as collectors’ items would also affect the application of Article 120 paragraph 2, and therefore the reduced rate specified in that provision should apply.
The issue of the provisions of Article 120 of the VAT Act is also addressed in Resolution OG/005/177/PP2/443/60/2005 of the Head of the First Tax Office in Kielce dated December 2, 2005. The applicant inquired whether the supply of works of art he had created would be subject to the 7% VAT rate. At the same time, he conducted business activity in the field of advertising services, and for the previous month, he had also run a gallery where he supplied works of art, including those he himself created. The Head agreed with this position, citing Article 120, paragraph 3, item 1, letter a of the VAT Act, according to which: “The 7% tax rate shall also apply to: the supply of works of art by their creator or the creator’s heir (…).”
The problem of understanding the term “artist”, used in art. 120 sec. 1 item 1a of the VAT Act, also in relation to art. 120 sec. 2, was raised in the individual interpretation of 31 December 2008 issued by the Director of the Tax Chamber in Warsaw, reference number IPPP2/443-1597/08-2/KK. The question here, for the purposes of applying the 7% rate to imports, was: “Should the term “artist”, which appears in sec. 1 item 1a of art. 120 of the Goods and Services Tax Act, be understood in the same way as it functions in everyday language, or should the author of a painting, in order to be an artist within the meaning of the Act, meet other conditions, e.g. present some documentation certifying being an artist”? This is related to art. 68 a) Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code (OJ L 302, 19.10.1992, as amended ), under which customs authorities, in order to verify the accuracy of the data contained in a customs declaration, have the right to request the declarant to present documents other than those annexed to the customs declaration. The Director of the Tax Chamber stated here that all definitions contained in paragraph 1 were created solely for the purposes of chapter 4. He did not agree with the applicant’s point of view that the term “artist” should be understood in its colloquial meaning. Finally, the director stated that the applicant company will have the right to apply the 7% value added tax rate upon import of works of art referred to in Art. 120 paragraph 1 item 1 lit. a of the VAT Act, provided that they are classified under the symbol of the Polish Classification of Products and Services PKWiU 92.31.10-00.1 or PCN 9701 or CN 9701 codes.
In summary, the current import tax levied on works of art is an exception to the standard VAT rate in Poland. A reduced rate of 7% is applied. Polish regulations in this area, primarily the Value Added Tax Act, are also being aligned with EU regulations, for example, those regarding the “margin procedure.” Given that the aforementioned Act of November 8, 2024, expired on January 26, 2026, it is possible that changes in this regard will occur after that date. However, no specific draft legislation has been prepared at this time.
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