diff --git a/migrations/000.075.sql b/migrations/000.075.sql
new file mode 100644
index 0000000..2e16b44
--- /dev/null
+++ b/migrations/000.075.sql
@@ -0,0 +1,3 @@
+-- P5-3133 update VAT in poland
+
+UPDATE "i18n-territories" SET vat = 1.23 WHERE iso2char = 'PL';