Register for Polish VAT Returns

The standard reporting period for VAT returns in Poland is every month is is due on the 25th of every month after the filing month period, for example the return for July would be due on August 25th. However, the VAT reporting period, quarterly or monthly can be chosen by a business when registering for VAT using the VAT-R form. If a business chooses to file quarterly returns it may still be required to make monthly VAT pre-payments depending on turnover. Only businesses with a turnover of less than PLN5,068,000 may make quarterly payments.

There are a range of reports that are due in Poland and many forms, take a look at the extensive list below.

Return Type Frequency Filing Deadline Document Format
VAT Return Monthly 25th of the following month VAT 7 PDF
Quarterly 25th of the following month VAT 7K XML
ESL Monthly 25th of the following month VAT UE PDF
Quarterly 25th of the following month VAT UE PDF
Intrastat Monthly 10th of the following month Intrastat Declaration XML
Reverse Charge Listings Monthly 25th of the following month VAT 27 XML
Quarterly 25th of the following month VAT 27 K XML
JPK VAT Monthly 25th of the following month JPK VAT XML

Polish VAT penalties

If there are wrong declarations or late fillings of the Polish VAT returns then foreign companies may be subject to penalties. Penalties are charged via 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.