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This guide provides a detailed overview of VAT (Value Added Tax) in Poland, including applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is tailored for businesses engaging in transactions within Poland or with Polish customers.
Poland’s VAT system, governed by the Polish VAT Act, aligns with the EU VAT Directive. VAT is applicable on most goods and services within Poland, as well as on imports.
Polish Zloty (PLN)
PL followed by 10 digits (e.g., PL1234567890)
Yes, required for non-EU businesses conducting taxable activities in Poland.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
|---|---|---|
| 23% | Standard Rate | Applies to most goods and services |
| 8% | Reduced Rate | Applies to foodstuffs, medical supplies, and certain transportation services |
| 5% | Reduced Rate | Applies to essential items such as books, journals, and certain food products |
| Business Type | VAT Registration Threshold |
|---|---|
| Resident Businesses | PLN 200,000 per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Poland |
| Frequency | Filing Deadline | Payment Deadline |
|---|---|---|
| Monthly | 25th day of the following month | 25th day of the following month |
| Quarterly | 25th day of the month following the quarter | 25th day of the month following the quarter |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 23% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism applies |
Poland applies VAT on digital services based on the consumer’s location, utilizing the OSS system for EU cross-border services.
Poland mandates e-invoicing for specific transactions, and B2G transactions are subject to e-invoicing compliance. Invoices must meet the requirements specified by the Polish Ministry of Finance.
Poland requires digital reporting for VAT transactions. Businesses must submit VAT data electronically to the Polish tax authorities through the JPK_VAT (SAF-T) system.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Polish VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
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| 4 | elkeg | Netherlands | 92 % |
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