Your professional business partner in Poland
We are your VAT experts and consultants towards the Polish authorities. We speak the language, have the experience and the network in Poland, to support your business.
If a company not established in Poland is providing ‘taxable supplies’ of goods or services in Poland, it may have to obtain a non-resident Poland export VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for Poland export VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.
It is important that all businesses with any commercial activity in Poland assess their compliance obligations and register prior to commencing taxable transactions if applicable.
What you need to know
There are various scenarios that would trigger an obligation to register for VAT in Poland. Some of the most common examples are:
- Importing goods into Poland from outside the European Union
- Buying and selling goods in Poland
- Selling goods from Poland which are delivered to customers outside of Poland (business or private customers)
- Acquiring goods in Poland from another EU country (Intra-community acquisitions)
- Holding inventory at Amazon or other in Poland for sale, distribution or consignment
- When total E-commerce sales of goods to consumers in EU, exceeds the threshold of € 10,000 companies are now eligible for signing up for (One-stop-shop) called the OSS scheme by SKAT.
If you already do business or plan to do business in Poland, you should contact TIMEVAT immediately. We speak the language, have easy access to the Polish authorities and know the procedures. Please contact us for advise and assistance.
VAT Rates, Formats & Thresholds
| VAT Rates | VAT Designation | VAT Number Format | Distance Selling Threshold | Intrastat Threshold | ||
| 23% | (Standard) | VAT | PL1234567890 | € 10,000 *) | PLN 5,000,000 | (Arrivals) |
| 5/8% | (Reduced) | PLN 2,700,000 | (Dispatches) |
*) As of 1st of July 2021 companies are eligible to sign up for (One-stop-shop) the OSS scheme by SKAT when the total annual EU sales exceeds the threshold of € 10,000.
VAT return periods
Monthly or quarterly
Annual returns
No
EC Sales Lists frequency
Monthly or quarterly
EC purchase lists
Yes
Other reporting requirements
Standard Audit File (SAF-T) with VAT register in xml format on monthly basis (there are also other files that should be submitted in a SAF-T form upon the request of the tax office)
Reverse charge
The supply of goods and services provided by a non-established business to a VAT registered entity in Poland are subject to the reverse charge and the purchaser accounts for the VAT. As of October 1st 2019 the reverse charge applied to domestic supplies will be replaced by the split-payment mechanism. Please contact us if you would like details of how the reverse and split-payment works in Poland.
Fiscal repræsentation
A business established in a country outside the EU must appoint a tax representative to register for VAT in Poland.
