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Poland

Goods

This guide is for e-commerce companies that sell online via web-stores or at marketplaces to Polish consumers.

 

Web: Poland’s Tax Agency 

 

VAT Standard rate 
23% 

 

VAT Reduced rate
8% 
Certain products and services are eligible for the special reduced rate, including: construction, renovation, modernisation, energy efficiency or conversion of buildings or parts of them included in the construction of social housing agenda 

 

5 % 
Includes basic foodstuffs (e.g. bread, dairy products, meat preparations, preparations made from cereals, flour, groats, pasta, juice) and printed books and on disks, tapes or other physical media and specialist periodicals.   

 

Thresholds
PLN 200,000 – distance sales threshold.
If the distance selling registration threshold is exceeded, it is necessary to register with VAT in Poland. 

€ 0  

  • If a seller uses a local warehouse (for example Amazon FBA)  
  • If a seller sells excise goods, such as tobacco or alcohol 
  • Organizing events in Poland where attendees or delegates must pay admission 

 

Deductible VAT 
If goods or services were used to make taxable supplies in Poland, VAT in input invoices might be credited. Examples include: 

  • VAT paid at custom clearance with your EORI number 
  • VAT paid to Polish suppliers 

Registration procedure

When a company has the obligation to register, the owners will be required to complete and submit a VAT registration form, along with supporting documentation: 

  • Certificate of incorporation 
  • Trade register extract 
  • VAT certificate 
  • Articles of Associations 
  • An explanation of the economic activities of the company in Poland 
  • A bank identification document  
  • If the company is appointing a local tax agent or Fiscal Representative, then a Letter of Authority or Power of Attorney 

 All the docs should be translated to Polish language. 

The Intra-community VAT number should be received under separate application. 

Tax representative

There is no need for non-UE companies to appoint fiscal representative in order to handle all formalities related to VAT registration and filling.  

Keeping records

Records about performed transactions must be kept in order to check the correctness of tax returns and payments. The retention period for the records is ten years. 

VAT payment date

The VAT due must be paid before the 7th day of the month following the period. 

Filing VAT returns

VAT filings and payments are submitted either monthly or quarterly – not later than 25th of the month following the reporting period. Additionally, all VAT taxpayers (other than exempted) are obliged to file monthly SAF_T by the 25th of the following month, even if they file quarterly returns.