Översikt Polen moms

If your company is not established in Poland and is providing ‘taxable supplies’ of goods or services in Poland, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Poland evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Poland that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Poland from outside the EU;
  • Goods being bought or sold in Poland;
  • Selling goods from Poland that are delivered to customers out with Poland (this applies to business or private customers);
  • Obtaining goods in Poland from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Poland for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Poland, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Poland, you should contact amavat® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
23% (Standard)
5/8% (Reduced)
PL1234567890 PLN 160,000 PLN 4,000,000 (Arrivals)
PLN 2,000,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 27 May, 2019.

Additional VAT information for Poland

‘VAT Return’ Periods
Monthly or quarterly

‘Annual Returns’
Not required

‘EC Sales Lists’ frequency
Monthly or quarterly

‘EC Purchase Lists’
Yes

Additional reporting requirements
Not required

Extended ‘Reverse Charge’
Services and goods, if provided by a non-established business to a VAT registered customer in Poland are subject to the reverse charge and the customer accounts for the VAT. Please contact amavat® if you would like further information of how the extended reverse charge applies in Poland.

‘Fiscal Representation’
If your business is established in a country outside the EU, you must assign a tax representative to register for VAT in Poland.