Poland

On this page you’ll find everything you need to know about Polish VAT registration, Returns, Tax Representation and your legal obligations within Poland.

Looking to sell goods into Poland?

When should i register for VAT in Poland?

As a business selling goods into Poland there are a number of scenario’s you need to be aware of to determine if you should register for Polish VAT and when you became liable to report VAT in Poland.

So what triggers VAT registration in Poland?

  • Exceeding the distance selling threshold of PLN 160,000
  • Storing goods in a Polish warehouse
  • When selling goods directly from a Non-EU country the threshold is Nil
  • Carrying out services, conferences or other physical activities in Poland

 

Polish VAT returns

In Poland VAT returns are filed monthly by businesses and must be filed and the VAT owed paid by the 25th of the following calendar month. For example the VAT return for July would need to be paid at the latest 25th of August before the tax office consider late fines. This is both for the VAT 7 form and VAT UE forms which are required each month.

Polish VAT Penalties

If the Polish VAT returns are filed late or mis-declared then foreign companies may be subject to penalties. Penalties are generally charged as interest on the amounts of unpaid VAT. The interest rates are currently set at twice the Polish National Bank rate plus 2%. The rate charged must be a minimum of 8%.
The tax assessment period is five years from the end of the year in which a business was liable for VAT.

Types of Polish VAT

Rate Type
23% Standard
8% Reduced
5% Reduced
0% Zero

 

 

23% Standard – All other taxable goods and services

8% Reduced – Mustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme); some unprocessed spices (e.g. cumin, saffron, turmeric); specialised magazines

5% Reduced – Tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups, broths, homogenised and dietetic food; food for babies and small children, as well as teats, nappies and car seats; hygienic articles (sanitary napkins, hygienic tampons, diapers); books, brochures, leaflets and similar materials, printed, even in single sheets; regional or local magazines only, for the rest of ex 4902 group 8% applies; children’s, picture, drawing or colouring books; maps and hydrographic maps or similar maps of all kinds, including atlases, wall maps, topographic plans and globes, printed; other printed articles, including printed pictures and photographs – only regional or local magazines (any electronic version of the goods mentioned above)

0% Zero – Intra-community and international passenger transport (excluding inland waterway and road transport); services supplied during international transport

Fiscal Representation

In accordance with the EU VAT Directives, a local Polish fiscal representative or agent is not required by a company resident in another EU member state. However, a fiscal representative, who is jointly liable for the Poland VAT, is required for non-EU companies.

At Verico as part of your Polish VAT Registration with us we will become your Fiscal Representative in Poland and communicate to the Polish VAT Authorities on your behalf and also complete your VAT returns so you work within the law. This leaves you to focus on selling your goods.

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VAT Registration & Filings

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VAT Registration & Filings

Unlock your sales potential with our bespoke VAT registration and filings services. Our team is ready to identify your VAT obligations allowing your business to expand across the world with a dedicated team beside you.

Leave the complexities to us, our professional team provide a seamlessly fast registration service and help you keep on top of the various filing deadlines so you can keep on top of what matters most.

Import/one stop shop

The two simplification schemes allow for both EU and non-EU businesses to lower the cost of VAT compliance and report multiple transactions using only one registration.

Enrolling in the schemes allows businesses to charge the correct VAT rate of each European country without the need to register for VAT in every member state.

The One Stop Shop and Import One Stop shop have set requirements for businesses to follow to stay compliant, find out more in our service guides.

fiscal representation

When a non-European business trades with the EU, some member states impose the need for a fiscal representative to be appointed for registration, filing, imports or VAT reclaims depending on the various EU rules.

VAT Digital is a recognised and certified European Fiscal Representative allowing for our non-EU clients to trade freely with the EU. This enables a lot of benefits for businesses when registering and importing goods to the European Union.

VAT refunds

Selling internationally can be very profitable but also increase the burden of expenditure for businesses. VAT expenses on goods, services and other operations outside of your home country can be difficult to recover due to the lack of registration or non-compliance.

VAT Digitals specialist team can help identify where VAT can be recovered and process a reclaim to ensure your business is maximizing its profits.

Frequently Asked Questions

  • Copy of all VAT certificates from any other EU country, if applicable
  • Articles of Association.
  • An extract from the company’s national trade register.
  • A bank statement
  • Statement regarding the company’s establishment status in Poland for VAT purposes
  • Description of activities to be carried out in Poland.
  • A power of attorney
  • Passport ID

All copies of documents must be translated into Polish by a certified translator and certified by a notary.

The onboarding process can take up to 2 weeks, this involves gathering the correct documents from the client and having the documents sworn translated into Polish to apply for the VAT number, once this process is complete and the application has been filed the Polish Tax office will normally issue the VAT certificate within 4 weeks.

Fiscal representation is only required by businesses looking to register for VAT in Poland where their head office is located outside of the European Union

You should have applied for registration when you were close to the threshold or when you knew you were going to store goods, but in this scenario you will need to back date the returns to the date you surpassed the threshold and pay the VAT owed.

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