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