VAT Expert in Europe

Selling in Europe with Incoterm DDP. Eurofiscalis handle your VAT registration & declarations | I want to learn more

VAT Expert in Europe
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VAT Expert in Europe

Selling in Europe with Incoterm DDP. Eurofiscalis handle your VAT registration & declarations | I want to learn more

Selling in Europe with Incoterm DDP.

Eurofiscalis handle your VAT registration & declarations

I want to learn more

Polish VAT

VAT in Poland: A Comprehensive Guide for Businesses

If your business operates in or with Poland, understanding VAT in Poland is critical for legal compliance and financial planning. You must ensure mandatory VAT registration in Poland before starting any taxable activities, apply the correct VAT rates in Poland for all transactions, and be aware of the implications of the Polish White List when making payments. Ongoing obligations include submitting JPK_VAT returns accurately and by the deadline, understanding and applying reverse charge rules correctly, and avoiding late submission or payment penalties.

 

We provide crucial details on INTRASTAT declarations, distance selling VAT rules, and how to handle VAT refunds in Poland below. We invite you to read on for our comprehensive analysis. 

What you need to know about Polish VAT?

Various transactions, from imports to distance selling, are subject to Polish VAT regulations. If you need verification on whether your company’s activities in Poland require tax settlements in the country, please contact us via the form or by phone. 

 

We will analyze your company’s case and the transactions you conduct. If necessary, we will offer support in completing all formalities. This includes: VAT registration in Poland, preparation and submission of tax returns  , and representation at the Polish Tax Office: Second Tax Office Warsaw – City Center  

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VAT IN POLAND VAT POLAND TAXES IN POLAND POLISH VAT

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VAT Rates in Poland

VAT Rates in Poland ​

In Poland, there are currently three VAT rates in effect: 

23% the basic tax rate. It applies to most goods not subject to a reduced VAT rate. 

 

8% the first reduced tax rate applies to, among others: 

 

  • Some food products 
  • Some goods used in agriculture 
  • Some living animals 
  • Living trees and some plants 
  • Oilseeds and fruits 
  • Fertilizers and plant protection products 
  • Some goods related to healthcare 
  • Water delivery 
  • Some products of graphic printing: books, newspapers 
  • Some services related to transportation 

 

5% the second reduced tax rate applies to, among others: 

 

  • Some plants 
  • Some fruits, vegetables, and seeds 
  • Some live animals and animal products 
  • Most food products 
  • Non-alcoholic beverages 
  • Books in printed and electronic form 
vat rate poland vat rates poland vat in poland

The 0% VAT rate in Poland applies to certain types of transport, services related to the repair/enrichment of goods, and import/export, provided that specific requirements are met. 

Until the end of the first quarter of 2024, a temporary 0% rate applied to most food products in Poland. The reduction was related to the ongoing Covid-19 pandemic.

Polish VAT number - taxable transactions

Transactions requiring VAT registration in Poland include:  

 

  • Import of goods to Poland 
  • Export of goods from Poland 
  • Intra-Community acquisitions of goods (ICA) 
  • Intra-Community supply of goods (ICS) 
  • Storing goods in Poland and then reselling them 
  • Movement of goods from Poland to other EU countries 
  • Purchase of goods, followed by their resale in Poland (local sale) 
  • Exceeding INTRASTAT thresholds – Import: 6,000,000 PLN; Export: 2,800,000 PLN (data as of 01.01.2025)  

Registration for VAT purposes for non-residents

VAT REGISTRATION IN POLAND VAT NUMBER IN POLAND HOW TO GET PL VAT NUMBER HOW TO GET POLISH VAT NUMBER

The VAT in Poland is officially called the tax on goods and services. It’s regulated by the Act of March 11, 2004, on Goods and Services Tax (Journal of Laws of 2023, item 1570) commonly referred to as the VAT Act in Poland. This act defines issues such as: 

 

  • What is the subject of taxation in Poland? 
  • Which entities are subject to taxation? 
  • What is the tax base? 
  • What are the VAT rates in Poland? 
  • What are the rules for settling VAT? 
  • What rules apply to VAT exemptions? 
  • What are the rules for issuing invoices in Poland? 

 

Poland’s central location in Europe makes it a popular business destination for many foreign enterprises from both the European Union and beyond. As a result, many companies decide to obtain a VAT number in Poland, gaining almost the same rights as local enterprises. 

How to register for VAT in Poland?

Businesses must complete VAT registration in Poland before starting operations to avoid penalties. This is due to the strict penalties for delays in submitting VAT returns and paying due taxes in Poland. It is possible to register for VAT in Poland with a retroactive date, but be aware that in such cases, you may face penalties, interest for delays, and potentially a tax audit. 

Benefits of Polish VAT registration

  1. The ability to conduct taxable transactions in Poland. 
  2. The ability to apply Polish VAT rates and settle VAT in Poland. 
  3. The ability to optimize logistics processes due to Poland’s geographical location. 
  4. The enhanced prestige and trust that local companies place in a foreign enterprise that holds a Polish VAT number. 
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You can book a free consultation with our VAT experts in time that is suitable for you!

How long does it take to obtain a VAT number in Poland?

There is no clearly defined timeframe under tax regulations for how long it takes to obtain a VAT number in Poland. 

 

However, based on our experience, the VAT number for foreign companies is most often issued within 5-30 days. This depends on the type of business profile the company presents, which undergoes thorough verification. 

 

Be aware that the Polish tax office may reject a VAT registration application without prior notification, as there is no legal obligation to do so. Therefore, it is best for foreign entities to conduct VAT registration through a qualified tax office, such as Eurofiscalis, which continuously monitors the process. 

 

After obtaining your VAT number, if you authorize tax specialists, such as Eurofiscalis, to submit your VAT declarations, you need to submit authorization for sending tax declarations on behalf of another person, which is form UPL-1. Once the tax office authorizes it, your VAT representative in Poland will be able to submit tax declarations. 

Companies that plan to do business abroad in addition to local operations in Poland, also ask us how long the registration for EU VAT takes. Here the answer is simple: if we applied for the EU VAT number in the registration form, the VAT and EU VAT numbers are assigned at the same time 

VAT declarations and VAT payment in Poland

Depending on your turnover, you can submit a monthly VAT declaration (JPK_V7M) or a quarterly one (JPK_V7K). The deadline for submitting the VAT declaration and paying the tax is the 25th day of the month following the settlement period. 

 

VAT declarations in Poland can only be submitted electronically. Submitting the Standard Audit File (JPK in Poland, known as SAF-T in the EU) submits the VAT declaration together, which until 2020 was submitted on a separate form. 

During the registration of each company, a micro-account is assigned, to which VAT payments are made. Taxpayers are also required to use Split Payment,

which is the Split Payment Mechanism (SPM). 

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Types of VAT Declarations in Poland

In Poland, the following declarations are submitted, depending on the type of taxable transactions conducted: 

 

  • JPK_V7M à for companies that settle monthly in Poland. 
  • JPK_V7K à for companies that settle quarterly in Poland. 
  • VAT-8 à for companies that settle monthly in Poland, including intra-community acquisition of goods, and are not required to submit VAT-7 and VAT-7K declarations. 
  • VAT-9M à for entrepreneurs who settle VAT on account of the import of services or the purchase of goods and services and are not required to submit VAT-7, VAT-7K, and VAT-8 declarations. 
  • VAT-10 à submitted by companies that settle VAT on intra-community acquisition of new means of transport and are not required to submit VAT-7, VAT-7K, VAT-8, and VAT-9M declarations. 
  • VAT-11 à submitted by companies that settle VAT on account of intra-community supply of new means of transport and are not VAT taxpayers and are not required to submit VAT-7, VAT-7K declarations. 
  • VAT-12 à submitted by companies on flat-rate taxation as taxi drivers. 
  • VAT-14 à submitted by companies that pay tax on intra-community acquisition of motor fuels. 
  • VAT-26 à submitted by taxpayers who use motor vehicles exclusively for business purposes and for whom a vehicle mileage log is maintained. 

 

Polish White List for VAT compliance

Businesses must verify contractors’ bank accounts using the Polish VAT White List to avoid financial penalties. If payment is made to an account not listed on the white list, financial penalties are imposed. We have more information about the white list in Poland in this article and about how to add an account to the white list in this article.

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Invoice in Poland - what information must it contain?

Ensure you include all the items listed below on your Polish sales invoices. Missing information will necessitate correcting the invoice. This is particularly important regarding potential tax audits. 

 

  • Seller’s details – name, address, VAT number 
  • Recipient’s details – name, address, VAT number 
  • Invoice number 
  • Date of document issuance 
  • Delivery date of the goods 
  • Description of delivered goods, quantity/weight 
  • Net amount, VAT amount, gross amount 
  • Applied VAT rate 
  • If a 0% VAT rate was applied – a note on the provision exempting from VAT (along with the directive number) 
  • If reverse charge has been applied – annotation on the regulations regarding VAT exemption (including the directive number) 
  • The currency in which the invoice was issued and any conversion according to the applicable exchange rates. 

VAT Refund Poland - deadlines and rules

The VAT refund in Poland is not complicated, however tax audits in Poland almost always result in longer waiting times for VAT refunds, and in these situations, the waiting period is increased. 

 

 It is important to remember that it is always associated with a tax audit, regardless of the amount of VAT indicated on the form. Another difficulty is that every foreign company wishing to obtain a VAT refund in Poland must have an account in a Polish bank, which unfortunately cannot be opened remotely. This requires a visit to Poland. 

 

The VAT refund procedure in Poland begins with submitting a VAT return for the period in which the goods or services were purchased. Taxpayer can deduct input VAT at earliest in declaration for period when purchase tax liability began. If the input VAT is not deducted in the first possible period, it can be deducted in subsequent settlement periods, depending on the frequency of VAT settlements by the taxpayer (monthly or quarterly). 

 

If the amount of input VAT exceeds the output VAT, the taxpayer may apply for a refund of the difference. The VAT refund can be to a bank account, a VAT account, or a transfer of the surplus to the next settlement period. The standard VAT refund period is 60 days, but it can be extended to 180 days if there were no sales during the given period, or shortened to 25 days if the taxpayer meets certain conditions, such as being continuously registered as an active VAT taxpayer for the past 12 months. Extending the refund period triggers a tax audit, which is almost always conducted after a VAT refund application is submitted in Poland. 

VAT penalties in Poland for businesses

As of 2025, penalties for fiscal crimes and offenses in Poland have been increased. They now range from 466,60 PLN to 93 320 PLN. The increase in fines was due to the rise in the minimum wage in Poland, which serves as a reference for calculating penalties for fiscal offenses. The minimum wage from January 1, 2025, is 4666 PLN gross  

 

A fiscal crime in Poland is defined under the Penal Fiscal Code. It is an act prohibited by the code under the threat of a penalty in daily rates, restriction of freedom, or deprivation of liberty. Monetary penalties are imposed by the court in daily rates, which cannot be lower than 1/30 of the minimum wage and cannot exceed four hundred times that amount. The rate of fines for fiscal crimes in Poland ranges from 155,53 PLN to 62 212 PLN. The smallest fine is 10 daily rates, meaning that in 2025, the court will not impose a penalty lower than 1555,30 PLN. 

 

On the other hand, a fiscal offense in Poland (also defined in the Penal Fiscal Code) is an act prohibited under the threat of a penalty determined in monetary terms. If the amount of the public law receivable that has been reduced or endangered, or the value of the object of the act, does not exceed five times the minimum wage at the time of its commission, one can be fined within the range of 1/10 to twenty times the minimum wage. Therefore, in 2025, the lowest penalty for a fiscal offense will be 466,60 PLN, and the highest will be 93 320 PLN. 

 

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You can book a free consultation with our VAT experts in time that is suitable for you!

VAT interest in Poland - how to calculate it?

In addition to penalties for failing to meet the requirements set out in tax regulations, companies may also be charged interest for delays in paying VAT and submitting JPK_V7. 

In 2024 and 2025 the following tax interest rates apply: 

 

  • 14.50% per annum – the basic rate of late payment interest on tax arrears 
  • 7.25% per annum – reduced late payment interest rate on tax arrears (50% of the basic rate) 
  • 7.25% per annum – extension fee rate (50% of the base rate) 
  • 21.75% per annum – increased late payment interest rate on tax arrears (150% of the basic rate) 

To correctly calculate the amount of interest, you need to know the exact date when your transfer with the due VAT will be recorded in the Polish tax office. 

 

To facilitate the calculation of tax interest, the Ministry of Finance has provided a calculator, which you can find at this link. 

VAT interest in Poland - debt collection

Unlike, for example, in Germany, in Poland the taxpayer is responsible for independently calculating and paying interest. Otherwise, the tax office will initiate enforcement proceedings. If the taxpayer has provided their bank account number to the tax office, the tax authority will independently collect the due amount from this account (both interest and costs related to the collection of the dues). 

How to avoid VAT penalties in Poland?

Do you need an answer on your questions? Contact us!

You can book a free consultation with our VAT experts in time that is suitable for you!

Importantly, it is possible to reduce tax interest when the original declaration is corrected, and the taxpayer settles the arrears no later than the 7th day from sending the correction to the tax office and no later than within 6 months from the original VAT declaration submission deadline. Then it is possible to reduce the interest by 50%. This is only possible if the taxpayer independently detects the irregularity and has not received information about the initiation of verification activities. 

However, interest can be increased by 150% if the following cases are detected:

 

      1. As a result of a tax audit, customs and tax inspection, or tax proceedings, an understatement of tax liability or an overstatement of the VAT overpayment/refund amount will be revealed. 
      1.  As a result of submitting a correction to the declaration after receiving a notification of the initiation of a tax or customs and fiscal audit, as well as when the correction is submitted due to verification activities. 
      1. As a result of the disclosure of failure to submit the tax declaration and the lack of tax payment despite the existing obligation. 
      1. When the understated amount of the due tax or the overstated amount of the VAT overpayment/refund exceeds 25% of the due amount and is higher than five times the minimum wage. 

 

If you have issues related to tax register  in Poland, we are happy to help you. Please contact us , and we will discuss the available options for assistance together.  

 

Under certain conditions, it is possible to spread the debt into installments or even defer the repayment date. Then you don’t have to pay interest for the deferral period or for installment payments. Unfortunately, you need to pay an extension fee, amounting to 50% of the value of the tax interest. 

INTRASTAT in Poland - statistical declarations GUS

Every company that engages in intra-community trade must submit an INTRASTAT declaration when it exceeds the statutory thresholds. 

 

In 2025, the threshold for the import of goods is 6,000,000 PLN, and for the export of goods from Poland, it is 2,800,000 PLN. 

 

Taxpayers are responsible for monitoring their imports and exports and registering for INTRASTAT and reporting on transactions when appropriate. The administration imposes penalties on taxpayers who fail to fulfill their obligations. 

Filing INTRASTAT declarations in Poland is possible through the government portal PUESC (https://puesc.gov.pl/uslugi/zloz-zgloszenie-intrastat) . 

 

The INTRASTAT declaration in Poland must be submitted by the 10th day of the month following the period in which the reporting obligation arose. 

 

If obligations are not met, the statistical office sends reminders. If the requirements are not met, the company may be fined 3000 PLN for each month of delay. 

Distance Selling and VAT in Poland

Since July 2021, it has been possible to settle distance sales to European Union countries through the One Stop Shop (OSS) procedure  Online sales, e-commerce sales are no longer a requirement for VAT registration after exceeding the thresholds. Entrepreneurs can still choose how they want to settle their sales. 

 

If it is carried out only in Poland, the seller has the option to register for VAT in this country after exceeding the sales limit of 10,000 EUR (this is a total limit for all EU countries). Then they can apply Polish VAT rates, Polish tax rules, and settle directly in Poland. 

Our Polish office provides the following services:
  • Representation and tax power of attorney in Poland 
  • VAT audit and support during tax inspections in Poland E

Zosia is a marketing specialist in Eurofiscalis, a company with a well-established position in the field of cross-border VAT compliance. Simultaneously, Zosia continues her academic development as a master’s student in Finance and Accounting, which enables her to stay up-to-date with evolving tax regulations.

 

Combining her knowledge of marketing with a deep understanding of finance and taxes, creates precise, substantive, and easily accessible content. Her mission is to educate in understanding the complexities of taxation related to doing business in international markets.

 

With her commitment, Zosia translates complex tax issues into clear language, providing valuable information that genuinely helps companies in their development and international expansion. She aims for tax information to be not only understandable but, above all, helpful in making business decisions.

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