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Polish VAT – Rates & Registration

 

If a company not established in Poland is providing ‘taxable supplies’ of goods or services in Poland, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Poland assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Poland. Some of the most common examples are:

  • Importing goods into Poland from outside the European Union
  • Buying and selling goods in Poland
  • Selling goods from Poland which are delivered to customers outside of Poland (business or private customers)
  • Acquiring goods in Poland from another EU country (Intra-community acquisitions)
  • Holding inventory in Poland for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Poland where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Poland, you should contact us immediately for a complimentary consultation.

Polish VAT Rates, Formats & Thresholds

VAT Rates VAT Number Format Distance Selling Threshold Intrastat Threshold
23% (Standard) PL1234567890 PLN 160,000 PLN 4,000,000(Arrivals)
5 / 8% (Reduced) PLN 2,000,000 (Dispatches)
VAT return periods

Monthly or quarterly

Annual returns

No

EC Sales Lists frequency

Monthly or quarterly

EC purchase lists

Yes

Other reporting requirements

No

Extended reverse charge

Services and goods provided by a non-established to a VAT registered customer in Poland are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Poland.

Fiscal Representation

A business established in a country outside the EU must appoint a tax representative to register for VAT in Poland.

Contact us for a complimentary consultation.

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