VAT in Poland:
key VAT information

Poland applies three main VAT rates: a 23% (for most goods and services), a 8% (for restaurant services, building work on residential property, and certain medical products), and a 5% (for basic foodstuffs, printed and digital books, and newspapers). A zero rate (0%) applies to exports and intra-Community supplies. These rates are aligned with EU VAT Directive 2006/112/EC.

Non-EU traders must register immediately upon undertaking any taxable activity in Poland, such as importing goods, storing merchandise locally, or supplying services. There is no threshold for non-residents—registration is compulsory from the first transaction. For EU-based companies, registration becomes obligatory when they store goods in Poland, supply goods from Polish territory, import goods into Poland, or provide local services. All non-resident businesses must designate a fiscal representative to handle VAT compliance.

JPK_VAT is a unified electronic file submitted monthly (JPK_V7M) or quarterly (JPK_V7K) that combines the VAT return with a detailed record of sales and purchases. The file must be submitted by the 25th of the following month to the Polish tax authority (Krajowa Administracja Skarbowa). Since February 1, 2026, businesses must include KSeF invoice numbers in JPK_VAT files. Quarterly filing is available only to businesses with turnover below EUR 2 million and after 12 months of registration.

Intrastat reporting in Poland is triggered when goods exchanges exceed PLN 2,800,000 for dispatches (exports to other EU countries) or PLN 6,000,000 for arrivals (imports from other EU countries). Declarations must be filed by the 10th of the following month. Basic reporting applies at these thresholds; detailed reporting thresholds are higher. These thresholds align with EU Intrastat regulations and are reviewed annually.

The Polish tax authority applies multiple penalties for VAT non-compliance: up to 5,600 PLN (approximately EUR 1,230) for failure to file or late filing of VAT declarations; interest of 4% to 12% per annum for late payment of VAT; and 500 PLN per error identified in a JPK_VAT file. Similar penalties apply for non-filing of EC Sales List and Intrastat declarations, making timely and accurate filing essential.

EU-registered businesses not registered in Poland can recover Polish VAT through the 8th Directive procedure by submitting a refund request by September 30th of the year following the expenses. Non-EU businesses with reciprocal agreements may use the 13th Directive procedure, with a deadline of June 30th of the year following the expenses. VAT-registered businesses recover VAT directly through their quarterly JPK_VAT filings or separate refund claims.

The One Stop Shop (OSS) allows online sellers to declare and pay VAT on B2C distance sales across the entire EU through a single quarterly filing in Poland, without registering in each country individually. It becomes available once annual EU-wide distance sales exceed €10,000. OSS declarations are filed quarterly by the 30th of the following month. Poland applies its standard VAT rate of 23% (or reduced 8% or 5% depending on the product) to distance sales destined for Poland.