VAT was introduced in Poland in 1993 and was generally based on the "European template". However, in some respects, the provisions of the Polish VAT Act deviated from those of the Sixth EU Directive. In view of its accession to the European Union, Poland has already adopted numerous amendments to the VAT Act to align it with Community law, but still more work needs to be done, for example, with regard to the level of the VAT rates, the scope of the tax and the introduction of special schemes. The author presents the current state of affairs.