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VAT in Poland

VAT Guide for EU countries within Europe

VAT in Poland

Whether you’re a European or non-European company, establishing certain activities in Poland may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Poland.

If you deal with companies in Poland, you may be able to claim a Polish VAT refund.

Here you can find the specifics of VAT regulations in Poland, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.

Basic information

EU membership 2004
ISO code PL
VAT introduced in Poland 1993
VAT name in Poland Podatek od towarow i uslug
VAT ID format in Poland PL9999999999
Territories with special status in Poland n/a

VAT rates in Poland

Standard VAT rate 23 %
Reduced VAT rate (1) 8 %
Reduced VAT rate (2) 5 %
Super reduced VAT rate n/a
VAT parking rate n/a
Zero VAT rate no

Thresholds triggering VAT reporting obligations in Poland

Intrastat threshold at introduction 4 000 000 PLN
Intrastat threshold on dispatch 2 000 000 PLN
Distance selling threshold As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in Poland

Intrastat declaration monthly depending on threshold
EC Sales List (ESL) declaration monthly
VAT returns monthly, quarterly depending on threshold/for certain services
Reporting currency PLN

VAT-related penalties in Poland

Failure to file a VAT return Penalties that can be imposed by the criminal court on the basis of the Tax Penalties Code.
Late payment of VAT Penalties of 20, 30 or 100% of the VAT due may be pronounced by the correctional court, and interest on arrears of 200% of the interest rate applied by the National Bank of Poland.
Failure to report ESL/DEB Penalty of EUR 250 to 10,000 per declaration Late submission of VAT or ESL return: maximum penalty of PLN 4,000.

Useful links on VAT in Poland

Tax Authorities in Poland Tax authorities
Ministry of Finance in Poland Ministry of Finance
Check a VAT number in Poland Check a VAT number
EU VAT Guide EU VAT Guide
Poland joined the European Union in 2004 and has been one of the most dynamic economies in Central and Eastern Europe since its accession. Poland’s economy ranks 6th in the European Union, and Germany is its largest trading partner.
Backed by a large industrial base, Poland has specialised in the processing of intermediate products (household appliances, spare parts, etc.). With its large domestic market, Poland is a popular gateway to the Central and Eastern European markets.

The rules applicable to VAT in Poland are set out in the Act of 11th March 2004 on VAT, which is based on the European Directives.
If an operator carrying out VAT-liable activities in Polish territory,does not have a residence or registered office in Polish territory, they are, in principle, obliged to register for VAT in Poland before making their first delivery. We recommend you appoint a fiscal representative so they can help you with your returns.

The current VAT rates in Poland are as follows:

  • Standard VAT rate: 23 %
  • Reduced VAT rate (1): 8 %
  • Reduced VAT rate (2): 5 %
  • Super reduced VAT rate: n/a
  • VAT parking rate: n/a
  • Zero VAT rate no

Certain transactions in Europe may require registering for VAT and filingVAT returns in Poland:

To check if your activities involve VAT obligations in Poland, use our VAT simulator or contact us.

When do e-traders need to register for VAT in Poland?

In Poland just like in other European Union countries, e-traders must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the VAT in Poland via the One Stop Shop,
  • or when they hold a stock of goods in Poland and must report the stock supply transactions.

What are the VAT obligations for e-traders in Poland ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT ratesin Poland: standard rate (23 %), reduced rates 1 and 2 (8 % and 5 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Poland.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

Why identify yourself to VAT in Poland?

You may need a VAT number in Poland to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Poland, use our VAT simulator or contact us.

VAT Polish is named Podatek od towarow i uslugand the VAT numbers in Poland have the following structure: PL9999999999.

How do I get a VAT number in Poland?

The administrations in charge of in Poland VAT are the following: Tax authorities, Ministry of Finance.

Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Polandyou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

Companies with a VAT number in Poland must complete and submit VAT returns in Poland detailing all taxable income (sales) and expenses (costs), with the following periodicity: monthly, quarterly depending on threshold/for certain services.

Failure to comply with the deadlines imposed by the Polish authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.

These penalties are defined as follows in Poland:

  • Penalties for failure to file a VAT return in Poland: Penalties that can be imposed by the criminal court on the basis of the Tax Penalties Code.
  • Penalties for late payment of VAT in Poland: Penalties of 20, 30 or 100% of the VAT due may be pronounced by the correctional court, and interest on arrears of 200% of the interest rate applied by the National Bank of Poland.

In addition to VAT returns, companies may be required to provide the Polish authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Polish authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introductio n in Poland (4 000 000 PLN HT/an)
    – Intrastat threshold on dispatch in Poland (2 000 000 PLN HT/an).
    Failure to comply with the deadlines imposed by the Polish authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Poland are for tax purposes.
    Failure to comply with the deadlines imposed by the Polish authorities for the filing of these ESL returns wil incur a penalty payment for the company.

In principle, a non-resident company in Poland can recover all or part of the VAT incurred on its expenses.

There are three different scenarios:

  • The company, whether it is established within the European Union or not, is already registered for VAT in Poland, or is obliged to register for VAT in Poland. In this case, it must apply for a VAT refund via the periodic VAT return filed in Poland, according to a periodicity:monthly, quarterly depending on threshold/for certain services.
  • The company is established within the European Union, is not registered for VAT in Poland and is not required to do so. In this case, a VAT refund should be requested via the tax authorities’ electronic portal in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Poland. In this case, they must use the services of a fiscal representative to carry out what is required by the Polish authorities on their behalf.
    > Learn more about our VAT recovery services.


*This information is subject to change without notice.

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