Poland VAT profile
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Poland VAT Profile
| Standard VAT Rate | 23% |
| Reduced VAT Rate | 0%, 5%, 8% |
| EU VAT Number | PL9999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - PLN 240,000 Non resident - There is no registration threshold IC Acquisitions - PLN 50,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies with the exception of some countries for example UK |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: All newly registered taxpayers are required to file their VAT returns on a monthly basis for the first 12 months following the VAT registration. - Quarterly: Taxpayers can opt to file on a quarterly basis once the following conditions are met: 1. Change can be done after first 12 months following VAT registration; 2. Taxpayer must meet the definition of a ""small taxpayer"" Filing and Payment Deadline - 25th of the month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: PLN 6,000,000 Dispatches: PLN 2,800,000 Filing Frequency Monthly Filing Deadline 10th day of the month following the reporting period |
| EC Sales List | In Poland EC Sales List is combined with EC Purchase List. ESPL summarises the value (per customer/supplier) of intra-community supplies and acquisitions between EU Member States . An ESPL is required to be filed once a business performs intra-community supplies/acquisitions. Filing Frequency - Monthly: This is a standard filing frequency Filing Deadline - 25th day of the month following the reference period. |
| EC Purchase List | In Poland EC Sales List is combined with EC Purchase List and covers all intra- community sales and acquisitions performed by Hungarian VAT registered tax payers. Filing Frequency - Monthly: This is a standard filing frequency Filing Deadline - 25th day of the month following the reference period. |
| Other VAT Declarations | Not applicable |
Latest VAT News Poland
Latest tax technology news and blog posts
White List Compliance in Poland: What every VAT Registered business must know.
The Polish VAT White List (Biała Lista Podatników VAT) is an official electronic register maintained by the Head of the National Revenue Administration (KAS), enabling taxpayers to […]
Case T-689/24: EU court confirms Poland cannot delay input VAT deduction
The European General Court’s decision in I.S.A. v. Dyrektor Krajowej Informacji Skarbowej (Case T‑689/24) marks a decisive moment in the long‑running debate over Poland’s restrictive approach to […]
Tax explanations concerning the rules for determining a permanent place of business.
Tax explanations concerning the rules for determining a permanent place of business in the territory of the country for the purposes of issuing invoices using the National […]