Home > VAT Country Guide> 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 VAT refund. Polish
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 |
Nom de la TVA 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 | 5 000 000 PLN (+/- 1 062 000 EUR) |
Intrastat threshold on dispatch | 2 700 000 PLN (+/- 574 000 EUR) |
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 return | monthly depending on threshold |
---|---|
EC Sales List (ESL) return | 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 | A fine up to 5600 PLN (about 1230 euros). |
Late payment of VAT | A fine up to 5600 PLN. (about 1230 euros). Late payment interest rate between 4% and 12% per year of the undeclared VAT. |
Failure to report ESL/DEB | A fine up to 5600 PLN (about 1235 euros) |
Useful links on VAT in Poland | |
Tax Administration 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 |
---|
Les taux de TVA actuellement en vigueur in Poland sont les suivants:
Certain transactions in Europe may require VAT registration and the filing of VAT returns in Poland:
To check if your activities involve VAT obligations in Poland, use our VAT simulator or contact us.
In Poland , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.
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.
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:
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.
Do you need a VAT number and a fiscal representative? in Poland.
Find out with just a few clicks.
Are you growing your business
and looking to ensure
your VAT compliance in Polandquickly and easily?
We respect your personal data
Easytax acts as a VAT agent and fiscal representative in the 27 European Union countries and some third countries for companies with international VAT issues. More >
© Easytax 2021 – Legal Info, T&C – Cookies – Personal Data
Cookie | Duration | Description |
---|---|---|
Cookies Preferences "cli_user_preference" | 1 year | This cookie stores consolidated consent information from all categories in the GDPR Cookie Consent plugin. This cookie is used to ensure the proper functioning of the plugin with some cache plugins. |
Cookies Preferences "viewed_cookie_policy" | The cookie is defined by the GDPR Cookie Consent plugin and is used to record whether or not the user has consented to the use of cookies. It does not store any personal data. | |
Google ReCaptcha "_GRECAPTCHA" | Google reCAPTCHA is a service developed by Google that allows to distinguish physical people ("human") from robots (bots) by analyzing their behavior on the Internet and their ability to recognize images, sounds, or other complex tasks. We use this technology to protect certain forms on our Site from web-scanning robots that send spam, or phishing messages. To learn more about Google reCAPTCHA, see for example the wikipedia article dedicated to it or its presentation page. By enabling this service, you agree to Google's terms of use. Ce service utilise plusieurs cookies gérés par Google. | |
Session "PHPSESSID". | session duration | Native PHP application cookie, technical and indispensable. It contains the identifier of the web site consultation session. It is deleted when the browser is closed. |
Wordpress "wordpress_test_cookie" | session duration | Technical cookie allowing Wordpress to check if cookies can be sent to the browser. |
Cookie | Duration | Description |
---|---|---|
Google "_ga" | This cookie is set by Google Analytics to enable the single view control feature. It allows us to track and analyze traffic on this website. Our settings ensure that the data collected is completely anonymized. |
Cookie | Duration | Description |
---|---|---|
"cookielawinfo-checkbox-marketing" Cookies Preferences | This cookie is set by the GDPR Cookie Consent plugin. The purpose of this cookie is to check whether or not the user has given their consent to the use of cookies in the "Marketing" category, and memorises their choice so that they do not ask any more questions during their next visit. | |
Cookies Preferences "cookielawinfo-checkbox-analytics" | This cookie is set by the GDPR Cookie Consent plugin. The purpose of this cookie is to check whether or not the user has given his/her consent to the use of cookies in the "Performance analytics" category, and memorises his/her choice so that he/she does not ask any more questions on his/her next visit. | |
Cookies Preferences "cookielawinfo-checkbox-necessary" | This cookie is set by the GDPR Cookie Consent plugin. The purpose of this cookie is to check whether or not the user has given his consent to the use of cookies in the "Essential" category, and memorizes his choice so that he does not ask any more questions on his next visit. | |
Cookies Preferences "cookielawinfo-checkbox-preferences" | This cookie is set by the GDPR Cookie Consent plugin. The purpose of this cookie is to check whether or not the user has given his consent to the use of cookies in the "Preferences" category, and memorizes his choice so that he does not ask any more questions on his next visit. |
Cookie | Duration | Description |
---|---|---|
Google "_gcl_au" | Used by Google Tag Manager and Adwords to test the effectiveness of ads, this is the first cookie for the "Conversion Linker" feature, which takes information from ad clicks and stores it in a first-party cookie so that conversions can be properly attributed beyond the landing page. | |
Typeform follow up easytax_tf | This cookie allows us to track users from the website to the simulator on Typeform, allowing us to measure the effectiveness of our Adwords campaigns so that conversions can be properly attributed beyond the landing page. |