2024 Guide – VAT in Poland

Appoint a fiscal representative in Polandand make sure to be 100% VAT compliant

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.

In this VAT guide, we have brought together the specific features of the Polish regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

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 yes

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
Need VAT assistance in Poland? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Poland subject to Polish VAT, may be required to appoint a tax representative. Established in Poland, the fiscal representative will fulfill the company’s VAT obligations to the Polish tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Poland to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Poland.
Intra-Community and Polish VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Poland, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Poland, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Poland? Contact us now.

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 VAT rates currently in force 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 yes

Need a tax representative in Poland? Contact us now.

Do you need a VAT fiscal representative in Poland? Certain operations may require VAT registration and the filing of VAT returns in Poland:

To check whether your activities give rise to VAT obligations in Poland, use our VAT simulator .

Need a VAT tax representative in Poland? Contact us now.

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 for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay 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 rates in 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.

Find out more:

Need a VAT tax representative in Poland? Contact us now.

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.

Polish VAT 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 VAT in Poland are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Poland, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

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

Companies with a VAT number in Polandmust complete and file dVAT decl arations in Poland detailing all taxable income (sales) and expenses (costs), at regular intervals: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.

Need VAT assistance in Poland? Contact us now.

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 introduction in Poland (5 000 000 PLN (+/- 1 062 000 EUR) excl.VAT per annum)
    – Intrastat threshold on dispatch in Poland (2 700 000 PLN (+/- 574 000 EUR) excl.VAT per annum).
    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.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

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

There are three possible 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.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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