The Polish EC Sales List (ESL) is submitted in addition to the regular Polish VAT Return or Polish Intrastat filings. If a Polish VAT registered business, resident or non-resident is selling goods of services to an other VAT registered business in Europe then this is when they must submit an EC Sales List in Poland. ESLs are filed in Poland on a monthly basis for goods once sales go over PLN250,000 per quarter for supplies or PLN50,000 for acquisitions. Otherwise, it is quarterly filings for goods. For services, the returns are filed quarterly
ESL’s should be filed monthly in Poland for intra-community supply of goods but for services these can be filed quarterly providing the business has supplied no goods and also submits their VAT Returns quarterly. The filing date is the 25th following the end of the month/quarter end for reporting. The filings can be made online and will need to be completed accurately otherwise a late or incorrect Polish ESL filings. Paper submissions have an earlier deadline of the 15th of the month following the reporting period. There is no threshold for reporting and every b2b intra-community sale must be reported.
There may be a fine of up to PLN3,360 for late or incorrect filings. In addition, interest of 10% is charged on any VAT due.
It’s important to follow these guidelines when dealing with transactions in the EU:
- If your customer can provide you with a valid EU VAT Registration number, you can apply the zero rate of VAT to the sale
- The VAT will be due in the destination country from the customer on acquisition of the goods
- You must keep paperwork that shows both the seller’s and buyer’s VAT registration numbers on the invoice
- You must number your sales invoices in sequence
- You must also obtain and keep valid evidence that the goods have been removed from the UK within certain time limits to be able to zero rate
All companies, freelancers and other professionals wishing to work with intra-Community transactions, *have to be registered for VAT* in another member state in the European Union. After receiving your customer’s VAT number, you should check that the VAT number is given in the right format for that country and that it matches the customer’s name and address. By checking out the European VAT number validation system you can do a search and verify the VAT number of your customer.