Key takeaways
- Poland VAT rates: The standard VAT rate is 23%, with reduced rates of 8% and 5%, plus a 0% rate for certain medical and cross-border services.
- Registration threshold: Businesses must register once turnover exceeds PLN 200,000, while non-EU companies are required to appoint a fiscal representative.
- Filing & penalties: VAT returns are filed monthly or quarterly, and late filings or payments can incur penalties up to 22.5% of the VAT due.
For any business thinking about expanding into Poland, whether EU or non-EU-based, VAT will have to be a consideration. With that in mind, we’ve put together a handy guide to VAT in Poland to give you a better understanding of how the Polish VAT system works.
What is the Polish VAT rate?
In Poland, VAT (Value Added Tax) is known as Podatek od towarow i uslug. There are three VAT rates - the standard Polish VAT rate of 23%, and two reduced rates of 8% and 5%. Some goods and services in Poland are zero-rated or exempt from VAT.
Registering for VAT in Poland
If your business is based in Poland and the annual turnover exceeds PLN 200,000, you are required to register for VAT and start charging and remitting VAT on your taxable supplies.
Country-specific distance selling thresholds were scrapped and replaced by an EU-wide threshold of €10,000 on July 1, 2021. This new threshold applies to all European Union member countries, and if your business’s annual turnover for cross-border trade exceeds the €10,000 limit you will have to register for VAT in Poland.
You will also be liable for VAT if you store products in Poland or are participating in an FBA (Fulfilled-by-Amazon) program like the Central European Programme by Amazon (CEE), which authorizes the storage of your products in Poland, the Czech Republic, and Germany.
To register for a Polish VAT number, you must fill in the relevant forms and send them to the tax office in Warsaw along with your supporting documents (which must be translated into Polish and notarized). The application process usually takes no longer than four to six weeks.
Fiscal representative in Poland
If your business is selling in Poland but not EU-based, you will have to appoint a fiscal representative, who will be jointly liable for any Polish VAT due.
Polish VAT return filing and penalties
Polish VAT returns should be filed online on a monthly basis using the Polish Standard Audit File for Tax, or SAF-T, and are due on the 25th of the following month. This is the same for quarterly returns, which you can opt for based on your turnover.
Late filings in Poland will incur a penalty of at least 8% of the VAT due, whereas if your Polish VAT payment is late, you will be levied with an interest rate of between 15% and 22.5% of the unpaid VAT.
Polish Intrastat declarations
Both resident and non-resident businesses are required to submit Intrastat returns in Poland. Intrastat returns should be submitted electronically by the 10th of the month through the Polish Ministry of Finance website.
The thresholds for standard Intrastat returns are PLN3,000,000 for arrivals and PLN2,000,000 for dispatches. The thresholds for detailed Intrastat returns are PLN42,000,000 for arrivals and PLN76,000,000 for dispatches.
Reverse charge in Poland
In Poland, the reverse charge mechanism shifts the responsibility for reporting and paying VAT from the supplier to the recipient of goods or services. It applies mainly to EU cross-border supplies as well as specific industries. With the reverse charge mechanism, there is no need for the foreign supplier to be registered for VAT.
Frequently asked questions
What is the VAT rate in Poland?
Poland’s standard VAT rate is 23%, with reduced rates of 8% (for hotels, restaurants, food, and newspapers) and 5% (for books and basic foodstuffs). Some supplies, such as medical and dental care, are zero-rated or VAT-exempt.
When do I need to register for VAT in Poland?
Resident businesses must register once annual turnover exceeds PLN 200,000. Non-resident businesses must register as soon as taxable activities begin, including when storing goods in Poland or participating in Amazon FBA (CEE) programs. The EU distance selling threshold is €10,000.
How do I register for VAT in Poland?
Applications are submitted to the Warsaw Tax Office with notarized and translated documentation. Registration usually takes 4–6 weeks, after which you’ll receive your Polish VAT number (NIP).
Do I need a fiscal representative in Poland?
Yes, non-EU businesses must appoint a fiscal representative who shares joint liability for VAT compliance and payments.
How often must VAT returns be filed in Poland?
VAT returns are typically filed monthly using the SAF-T (Standard Audit File for Tax) format. Returns and payments are due by the 25th of the following month. Some smaller businesses may opt for quarterly filing.
Are Intrastat declarations required in Poland?
Yes. Intrastat returns must be filed electronically by the 10th of the month. Thresholds:
- Standard: PLN 3,000,000 (arrivals), 2,000,000 (dispatches)
- Detailed: PLN 42,000,000 (arrivals), 76,000,000 (dispatches)
