Tax
on goods and services (Value Added Tax) is a broad based tax levied on the sale
of goods and services in Poland. The base VAT rate is 22% and is charged on most
goods and services (e.g. printing, paper, advertising). A reduced VAT rate of 7%
is imposed on sales of newspaper, publications. A zero VAT rate is levied on the
sales of scientific and specialist press. Newspapers are subject to the normal
40% corporation tax and have no discounts on postal services, transport,
telephone, telegraph and fax charges, etc.