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.
|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|
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|
The current VAT rates in Poland are as follows:
Certain transactions in Europe may require registering for VAT and filingVAT returns in Poland:
In Poland just like in other European Union countries, e-traders must register for VAT:
In addition to VAT registration, e-traders must:
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.
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:
In addition to VAT returns, companies may be required to provide the Polish authorities with Intrastat & EC Sales List returns:
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:
*This information is subject to change without notice.
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