VAT in Poland

VAT Guide for EU countries within Europe in 2022

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 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 membership2004
ISO codePL
VAT introduced in Poland1993
Nom de la TVA in PolandPodatek od towarow i uslug
VAT ID format in PolandPL9999999999
Territories with special status in Polandn/a

VAT rates in Poland

Standard VAT rate23 %
Reduced VAT rate (1)8 %
Reduced VAT rate (2)5 %
Super reduced VAT raten/a
VAT parking raten/a
Zero VAT rateno

Thresholds triggering VAT reporting obligations in Poland

Intrastat threshold at introduction4 000 000 PLN (+/- 880 000 EUR)
Intrastat threshold on dispatch2 000 000 PLN (+/- 440 000 EUR)
Distance selling thresholdAs of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in Poland

Intrastat returnmonthly depending on threshold
EC Sales List (ESL) returnmonthly
VAT returnsmonthly, quarterly depending on threshold/for certain services
Reporting currencyPLN

VAT-related penalties in Poland

Failure to file a VAT returnA fine up to 5600 PLN (about 1230 euros).
Late payment of VATA 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/DEBA fine up to 5600 PLN (about 1235 euros)

Useful links on VAT in Poland

Tax Administration in PolandTax authorities
Ministry of Finance in PolandMinistry of Finance
Check a VAT number in PolandCheck a VAT number
EU VAT GuideEU 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.

Les taux de TVA actuellement en vigueur in Poland sont les suivants:

  • 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 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.

When do e-sellers need to register for a VAT number in Poland?

In Poland , as in other European Union countries, e-sellers 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: A fine up to 5600 PLN (about 1230 euros).
  • Penalties for late payment of VAT in Poland: A fine up to 5600 PLN. (about 1230 euros). Late payment interest rate between 4% and 12% per year of the undeclared VAT.

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 (+/- 880 000 EUR) HT/an)
    – Intrastat threshold on dispatch in Poland (2 000 000 PLN (+/- 440 000 EUR) 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 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 electronic portal of the tax authorities 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.

OTHER GUIDES countries

Need help?

VAT simulator

VAT SIMULATOR

Do you need a VAT number and a fiscal representative? in Poland.
Find out with just a few clicks.

Expert

Contact
an expert

Are you growing your business
and looking to ensure
your VAT compliance in Polandquickly and easily?

VAT news

in Poland

Newsletter

NEWSLETTER

Get the latest news on VAT regulations in Europe directly in your mailbox.

We respect your personal data