The objective of the paper is to assess the effectiveness of Value Added Tax (VAT) collection in Poland, in the period between January 2005 and April 2017, based on the research procedure proposed by the author. In the paper, a research method based on dynamics indices and efficiency index, including the C-efficiency index and the tax gap index, was used. The results of the research indicate that in the analysed period there are significant differences in the effectiveness of VAT collection in Poland. The worst result was achieved for the years 2013–2014 and the best for the years 2007–2008. In the case of the effectiveness of the collection in quarterly periods, the best results were obtained for the first quarter of 2007 and the first quarter of 2017. This article is one of the few articles in the national literature that analyses the effectiveness of VAT collection in Poland.