Who may be required to register as a VAT payer?
Obtaining an EU VAT certificate and VAT registration applies to businesses that:
- import goods from outside the European Union onto the Polish market,
- purchase and sell goods in the territory of Poland,
- purchase and sell goods to other Member States of the European Union (so-called intra-Community transactions: VAT and VAT),
- store goods in Poland for further resale,
- organise live events, exhibitions, conferences, etc. in Poland,
- supply goods to consumers themselves,
- are not subject to VAT but purchase services subject to the reverse charge procedure.
Registration with the Tax Office should be done before the start of the business, i.e. before the first taxable transaction.
VAT returns are submitted electronically. The basic accounting period is one month, but companies whose turnover for the previous year does not exceed EUR 1,200,000 may opt for quarterly settlements.
The deadline for filing the return with the Tax Office is the 25th of the month following the end of the tax period. If a return is filed with errors or submitted after the deadline, companies may be subject to a penalty, which is usually interest calculated on the amount of unpaid tax. A rate of at least 8%. In the case of excess input VAT, the company may apply for a refund of the overpaid amount or leave it to be offset against future VAT liabilities.
Foreign entities operating in Poland must also comply with rules on, inter alia, invoicing and the archiving of invoices and records.
Currently, the following VAT rates are applied in Poland:
- 23% – standard rate,
- 8% – reduced rate (spices, specialist periodicals),
- 5% – reduced rate (hygiene products, fruit, dietetic and homogenised food, food and baby products, books, brochures and leaflets),
- 0% – intra-Community and international passenger transport.
Services we provide in this country:
- VAT Registration
- VAT Settlements
- VAT Consulting