VAT rates & exemptions¶
This reference lists every VAT rate and VAT exemption preset used across kweno.app — when you add a cost, set a default working-time rate, choose your VAT status in Business data, or review an invoice. Use it to match the exact label you see on screen to what it means and where it applies.
Whether you see VAT rates at all depends on your VAT status. If you are marked as an active VAT payer in your Business data, rate selectors and VAT columns appear throughout the app. If you are not a VAT payer, VAT rate is forced to Exempt everywhere and no VAT amount is ever calculated (gross value equals net value).
Info
Rate labels come in two forms. Tables and summaries show a short line-badge form (for example 0% KR, np II). Dropdowns where you pick a rate show a longer descriptive form (for example 0% – domestic sale (0 KR)). Both forms are listed below so you can recognise either.
Standard rates¶
These are the ordinary percentage rates. VAT amount is calculated as net value multiplied by the rate.
| Rate | Where you pick it | VAT amount |
|---|---|---|
| 23% | Costs, default working-time rates, invoice lines | net × 23% |
| 8% | Costs, default working-time rates, invoice lines | net × 8% |
| 5% | Costs only (see note) | net × 5% |
| 0% | See "Special 0% codes" below — there is no bare 0% rate | 0 |
For VAT payers, 23% is the default rate everywhere: it is pre-selected when you add a cost, and it is the default for each block on the Default working time rates settings tab.
5% is not available for working-time defaults
The 5% rate is offered only in the cost dialog. It is not an option in the Default working time rates settings tab — that VAT rate list excludes 5%, and the app rejects it for working-time rates. If you need 5% on working time, that rate simply is not available; choose it on a cost instead.
Note
There is no plain 0% rate in kweno.app. Every zero-rate is one of the three suffixed codes below (0% KR, 0% WDT, 0% EX), each tied to a specific legal situation. A zero-rate line shows a VAT amount of 0 but still appears in its own VAT-summary row.
Special 0% codes¶
kweno.app splits the zero rate into three codes so the right legal basis is recorded on the invoice. All three calculate a VAT amount of 0, but they are not interchangeable — pick the one that matches your transaction.
| Line badge | Dropdown label | Meaning |
|---|---|---|
| 0% KR | 0% – domestic sale (0 KR) | Zero-rated domestic sale within Poland. |
| 0% WDT | 0% – intra-community supply / WDT (0 WDT) | Zero-rated intra-community supply of goods to another EU country (WDT). |
| 0% EX | 0% – export outside EU (0 EX) | Zero-rated export of goods to a country outside the EU. |
Note
When an invoice carries one of these zero codes (or np II), it gets a legal annotation. On the invoice these appear in a block titled Adnotacje, and each can be adjusted with an Edytuj button. Those two words appear in Polish even in the English interface. See Invoices & KSeF.
Reverse charge¶
| Line badge | Dropdown label | Meaning |
|---|---|---|
| np II | np – services for EU companies, reverse charge (np II) | Services to EU companies where the buyer accounts for the VAT (reverse charge). |
With np II no VAT amount is calculated at all: the line shows just the np II label with no VAT figure, and gross value equals net value. In the invoice VAT summary, an np II row shows - in the VAT column.
Note
There is no bare np rate and no np I rate in the current model. The only reverse-charge option is np II.
Exempt (zw.)¶
Exempt means the sale is exempt from VAT (Polish zwolniony, "zw."). Like np II, an exempt line has no VAT amount — the cell shows only the word Exempt, and gross value equals net value.
Exempt applies in two situations:
- You are not a VAT payer. If your Business data is marked as not an active VAT payer, VAT rate is forced to Exempt on every cost and working-time entry, server-side. You will not see a VAT rate selector at all, and value columns show a single Value column instead of separate net/VAT/gross columns. A VAT-exempt business is Exempt everywhere.
- A specific line is exempt. Even where a rate is selectable, Exempt is one of the choices for an individual cost or working-time default.
When any invoice line is Exempt (or the seller is not a VAT payer), the invoice requires a legal basis — you must choose a VAT exemption preset before you can issue it. See the next section for the presets, and Invoices & KSeF for how issuing works.
VAT exemption presets¶
A VAT exemption preset records the legal basis for your exemption. You choose it in Business data (required when you are not a VAT payer), and it is also the list offered on an invoice that needs a legal basis. There are 18 presets, grouped by legal category. The labels below are exact.
Note
The two Subject exemption (turnover-limit) presets are the small-business exemptions. On an invoice, if the seller is a VAT payer these two are hidden and only the subject-matter groups are offered; if the seller is not a VAT payer, all groups are offered.
Subject exemption (turnover limits)¶
| Preset label | Basis |
|---|---|
| Turnover limit (art. 113 sec. 1) | Small-business turnover-limit exemption. |
| Turnover limit, first year (art. 113 sec. 9) | Turnover-limit exemption in the first year of activity. |
Medical services (art. 43 sec. 1)¶
| Preset label |
|---|
| Medical services - medical professions (art. 43 sec. 1 p. 18) |
| Medical services - other professions (art. 43 sec. 1 p. 19) |
| Blood services (art. 43 sec. 1 p. 22) |
Education (art. 43 sec. 1)¶
| Preset label |
|---|
| Educational services (art. 43 sec. 1 p. 26) |
| Private teaching (art. 43 sec. 1 p. 27) |
| Foreign language teaching (art. 43 sec. 1 p. 28) |
| Vocational training (art. 43 sec. 1 p. 29) |
Financial services (art. 43 sec. 1)¶
| Preset label |
|---|
| Currency exchange (art. 43 sec. 1 p. 7) |
| Insurance services (art. 43 sec. 1 p. 37) |
| Credit and loan services (art. 43 sec. 1 p. 38) |
| Credit guarantees (art. 43 sec. 1 p. 39) |
| Deposit and account services (art. 43 sec. 1 p. 40) |
| Securities transactions (art. 43 sec. 1 p. 41) |
Culture and sport (art. 43 sec. 1)¶
| Preset label |
|---|
| Sport services (art. 43 sec. 1 p. 32) |
| Cultural services (art. 43 sec. 1 p. 33) |
Real estate (art. 43 sec. 1)¶
| Preset label |
|---|
| Residential rent (art. 43 sec. 1 p. 36) |
How the preset drives rates¶
Your VAT status in Business data controls the exemption behaviour across the whole app:
- Open Business data and set I am an active VAT payer to No.
- Choose a VAT exemption preset — this is required for a non-VAT payer; the save is rejected if you leave it empty.
- From then on, new costs and working-time entries default to Exempt, no VAT amount is calculated, and gross value equals net value.
When you set a preset while not a VAT payer, Business data shows this hint:
VAT rate will default to "Exempt" when adding costs and working time
Switching your VAT status also resets the default working-time-rate VAT selectors: to Exempt when you are not a VAT payer, and back to 23% when you become a VAT payer.
If you set I am an active VAT payer to Yes, the preset select is disabled and cleared, and Business data shows:
VAT exemption is not applicable while the business is marked as a VAT payer
See Business data to configure your VAT status and preset.
Related¶
- Business data — set your VAT status and choose a VAT exemption preset.
- Costs — where you pick a VAT rate per cost (including 5%).
- Invoices & KSeF — how rates and the exemption preset appear on an issued invoice.