VAT in Poland for foreign companies
If, as a foreign company, you intend to sell to or trade with Poland, you must address Polish VAT requirements from the very first taxable transaction. Generally, an obligation to register for VAT arises if you maintain a warehouse in Poland, sell from a Polish location, or import goods. There is no registration threshold for companies without a fixed place of business in Poland, and the rules are further tightened by the requirement for mandatory e-invoicing via KSeF. Below are the current rates, thresholds, and requirements for 2026.
Overview of Polish VAT rates and thresholds
| Parameter | Polen (2026) |
|---|---|
| Standard rate | 23 % |
| Reduced rates | 8 % and 5 % |
| Zero rate (0%) | Exports outside the EU and EU supplies (intra-Community) |
| Registration threshold | For foreign companies without a permanent establishment, there is no exemption threshold: VAT liability applies from the first transaction. The domestic exemption threshold for Polish companies is PLN 240,000 per year and does not apply to non-established businesses. |
| Distance selling threshold (OSS) | €10,000 in total B2C distance sales across the EU per calendar year |
| VAT number format | PL + 10 digits (e.g. PL1234567890) |
| Reporting period | Monthly (JPK_V7M) or quarterly (JPK_V7K) for small businesses. Deadline: the 25th of the month following the period. |
| Fiscal representative | Yes, for companies established outside the EU. EU companies can register directly. |
E-commerce and webshop: OSS, warehouse and Amazon
If you sell goods to Polish consumers via your webshop, you can use One Stop Shop (OSS), when your total cross-border B2C distance sales within the EU exceed EUR 10,000 per year. With OSS, you report and pay VAT for the entire EU via a single quarterly return, instead of registering for VAT in each individual country.
OSS dækker dog ikke alt. I det øjeblik du har varelager i Polen, ændrer billedet sig. Polen er et af Europas største Amazon-lagerlande, og bruger du Amazon FBA eller andre fulfilment-løsninger med lager på polsk grund, udløser det pligt til en polsk momsregistrering, uanset OSS. Det samme gælder, hvis du flytter varer til Polen til distribution eller konsignation. Læs mere om reglerne for Danish e-commerce to the EU.
B2B and reverse charge
In B2B transactions, Poland applies the reverse charge mechanism when a business without a fixed establishment in Poland supplies goods or services to a VAT-registered Polish customer; in this case, the Polish buyer accounts for the VAT. However, this does not automatically exempt you from registration requirements—for instance, if you maintain local inventory or handle imports. Furthermore, Poland employs a split-payment mechanism for certain domestic supplies, requiring the VAT amount to be deposited into a blocked VAT account. If you are unsure whether reverse charge or split-payment rules apply to your specific transactions, TIMEVAT can assist you with the assessment.
KSeF: mandatory e-invoicing
Poland is introducing mandatory e-invoicing via the national system KSeF (Krajowy System e-Faktur), under which all B2B invoices must be submitted in a structured XML format. The requirement is being rolled out in phases: starting 1 February 2026 for large enterprises with sales exceeding PLN 200 million; from 1 April 2026 for other businesses; and from 1 January 2027 for the smallest businesses with monthly invoiced sales below PLN 10,000. If you are VAT-registered in Poland and issue invoices there, you must ensure your systems are capable of handling KSeF. Furthermore, from 1 February 2026, KSeF invoice numbers must be included in the JPK_VAT reporting.
VAT refund in Poland
If your company has incurred expenses in Poland, you can generally reclaim the VAT paid. This typically applies to trade fair and conference costs, diesel and petrol, taxi fares, advertising, and purchases of goods and services. EU-based companies apply for a refund under the 8th VAT Directive (deadline: 30 September of the following year), while non-EU companies use the 13th Directive (deadline: 30 June of the following year). TIMEVAT handles the entire application process, ensuring you get your money back without getting bogged down in Polish administrative procedures.
Here is how TIMEVAT helps you in Poland
TIMEVAT is a specialist firm focused on finance and exports, with many years of experience in international VAT. We speak the language, are familiar with Polish procedures, and act as your VAT representative in dealings with the authorities. We serve as your extended arm to the authorities and look after your business as if it were our own.
- Registration: We will get you properly VAT-registered in Poland.
- Filing and Compliance: We handle JPK_VAT, EU sales lists, and ongoing reporting on time.
- VAT Refund: We recover your Polish VAT using the correct procedure.
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Contact us todayFrequently asked questions about VAT in Poland
What is the VAT rate in Poland?
The standard VAT rate in Poland is 23%. There are two reduced rates of 8% and 5%, while exports outside the EU and intra-EU supplies are zero-rated (0%).
Does my company need to register for VAT in Poland?
For foreign companies without a permanent establishment in Poland, there is no minimum threshold. The obligation to account for VAT arises upon the first taxable transaction—for example, an import, the sale of goods from Poland, or the storage of goods on Polish territory.
Do I need a fiscal representative in Poland?
Companies established outside the EU must appoint a fiscal representative who is jointly and severally liable for the VAT. Companies from other EU countries can register directly without a representative.
What is KSeF?
KSeF is Poland’s national system for mandatory e-invoicing. B2B invoices must be sent in a structured XML format. The requirement applies from 1 February 2026 for large enterprises and from 1 April 2026 for other businesses, while the smallest enterprises are covered from 1 January 2027.
Can I use OSS instead of registering in Poland?
For B2C distance sales exceeding EUR 10,000 per year, you can use the One Stop Shop and avoid registering in each country. However, if you hold stock in Poland—for example, via Amazon FBA—you still require a Polish VAT registration.
Can I get a refund of Polish VAT?
Yes. If you have incurred expenses in Poland—such as for trade fairs, fuel, taxis, or the purchase of goods—you can reclaim the VAT. EU-based companies use the 8th Directive, while non-EU companies use the 13th Directive. TIMEVAT handles the application for you.
