Value-added tax, or VAT, is an indirect consumption tax imposed by many countries around the world, including those in the European Union (EU), such as Poland. VAT is charged when value is added at each stage of a product's lifecycle, from initial production to final sale.
Poland’s VAT regulations are in line with the EU’s VAT framework; however, while certain compliance procedures apply to all EU member states, individual countries can set their own rates and have leeway in setting specific rules.
This guide will explain the VAT rules for companies selling to customers in Poland, including when you must register to collect VAT, what products and services are subject to VAT, and when and how you must file tax returns.
How Does VAT Work in Poland?
In Poland, VAT is called the Podatek od Towarów i Usług (PTU). The tax applies to:
- Goods and services sold within Poland.
- Goods imported into Poland by non-EU countries.
- Goods exported outside of the EU (although the tax rate is typically 0%).
- Intra-community acquisitions of goods (goods imported from other EU countries).
- Intra-community supplies (goods sold to other EU countries).
Poland has four VAT rates (including a zero rate), and VAT must be paid on all goods and services except those that are zero-rated or exempt. (Zero-rated goods are subject to tax, just at 0%.)
The amount of VAT due equals the VAT charged on outputs minus the VAT paid on eligible inputs.
Polish VAT rates
In Poland, the standard VAT rate is 23%, but there are also reduced rates of 8% and 5% that apply in certain circumstances. Some items are also zero-rated, so a 0% VAT rate is applied.
Here are the Polish VAT rates that apply to different goods and services:
- 23%: This is the standard rate; it applies to most transactions.
- 8%: This reduced rate applies to specific items, including cultural or sports events, newspapers, hotels, catering, passenger transportation, renovations, basic healthcare items, fertilizer, some medical devices, and animal feed.
- 5%: This reduced rate applies to most basic foods, books, and certain other printed publications, children's products, and specific hygiene products such as tampons and sanitary pads.
- 0%: This rate applies to certain exports outside the EU and certain international transport services, boats for sea use, and rescue vessels.
Poland also exempts a number of specific goods and services from VAT, including healthcare services, financial services, insurance, educational services, and immovable property rentals (with some exceptions).
Registering for VAT
Both resident businesses (those that have a physical presence in Poland) and non-resident businesses (those without a physical presence) must register for VAT in Poland under certain circumstances. For those without an EU presence, this means working with a tax representative.
Resident vs. non-resident business
A company’s VAT registration responsibilities depend on its location and the type of business it conducts with Polish customers:
- For businesses established in Poland, there is an annual sales revenue threshold of PLN 200,000. You must register when you hit this threshold. If you do not reach this threshold or if you sell only goods and services that are exempt from VAT, you do not need to register.
- For non-Polish EU-based businesses selling within Poland, if total cross-border B2C (business-to-consumer) sales across the EU exceed €10,000 annually, registration (via the One-Stop Shop, or OSS) is recommended.
- For intra-community acquisitions, the threshold for registering for the VAT Information Exchange System (VIES) is PLN 50,000 per year.
- If you are a non-resident trader, any amount of taxable activity (for which the reverse charge mechanism is not employed) within Poland will require VAT registration.
Who needs to register
If you are a non-resident business conducting taxable activity in Poland or an EU-based business that meets the thresholds outlined above, you need to register.
Some common examples of situations where a business must register are:
- When you are importing goods into Poland, especially if those goods are being sold to Polish customers who are not VAT-registered, or in situations where VAT accounting doesn't apply.
- When you're buying and selling goods in Poland that aren't subject to the reverse charge mechanism (more on this later), which shifts the responsibility for reporting and paying tax to the purchaser from the supplier. The reverse charge mechanism applies in many cross-border B2B transactions among EU countries.
- When you store goods in Poland to be resold.
- When you regularly organize training sessions, exhibits, or events in Poland that you charge admission to.
- When you engage in distance selling to Polish customers and exceed allowable thresholds. This includes online sales or sales by phone, catalog, or mail.
- When you move goods into Poland from other EU countries.
- When you lease or let goods or equipment to Polish customers.
Because of the reverse charge mechanism in EU countries, you typically will not need to register if you provide services to VAT-registered businesses in Poland, as those Polish customers will become responsible for accounting for the VAT.
How to register
You must register electronically or via a local VAT office if you need to register for sales tax in Poland. If you are a foreign entity, you'll need to submit:
- The VAT-R. This is the official registration form application.
- Articles of incorporation or an extract from the commercial register with a certified Polish translation.
- A certificate of VAT registration in your home country.
- A power of attorney appointing a fiscal representative if one is required.
- A signed ID or a copy of your passport.
- Details of all of the activities that you intend to do in Poland that are taxable, including warehousing or intra-community sales.
- A property title or lease agreement, if you will use local warehouse or office space.
When you register, you will be assigned a micro-account that you must make VAT payments into. You will also need to wait for your Polish VAT number, which can take several months to obtain.
Working with a tax representative in EU countries
If you are a non-EU business and engage in taxable transactions with EU member states — or if you engage in certain other activities like storing goods in EU warehouses or fulfillment centers — you will be required to name a fiscal representative or tax representative. This is true in Poland and many other EU member states.
The tax representative is responsible for serving as the intermediary between your company and the local taxing authorities.
They facilitate the registration process, assist with filing your VAT returns and declarations, and ensure timely payment of VAT that you owe. The fiscal representative also takes responsibility for maintaining accurate VAT records and handling communication with taxing authorities.
A representative must have local expertise, and they are jointly liable for your VAT obligations. As a result, many require a guarantee or security deposit to minimize their risk.
When to charge tax
You may need to charge VAT when you supply taxable goods or services within Poland or to Polish customers if you were required to register for VAT.
However, the specifics of when you must charge VAT depend on factors such as whether your customer is a business or a consumer.
Here are some of the key factors that determine whether you'll need to charge tax on a particular transaction.
Reverse charges
In some cases, the buyer of your goods and services will be responsible for accounting for VAT. This happens under the reverse charge mechanism.
While there are some limited exceptions, such as for services connected with immovable property, the reverse charge mechanism typically applies when:
- A Polish business receives goods from a non-Polish company.
- The customer is established in Poland and VAT registered.
- The supply is not exempt.
Taxable products and exempt products
You will have to charge tax only if the products you are selling are taxable and not exempt. Examples of taxable products include:
- Most goods and services, which are taxed at the standard 23% rate.
- Certain food products, transportation services, and construction services, which are taxed at a reduced 8% rate.
- Some printed books, basic foods, children's items, and hygiene items, which are taxed at a reduced 5% rate.
You will not have to collect tax on zero-rated products, or on exempt supplies such as insurance and financial services.
B2B vs. B2C
In B2B (business-to-business) transactions, you will need to determine whether the reverse charge rules apply, in which case you may not be obligated to charge VAT tax on the transaction.
However, even when the reverse charge rules apply, you may still need to register for VAT depending on the specific circumstances.
If you are supplying Polish consumers, on the other hand, you are typically going to be obligated to charge the applicable VAT tax.
Marketplace facilitators
In the U.S., if you sell through certain large online marketplaces like Amazon, the marketplace is responsible for collecting and remitting sales tax.
Similar rules apply in EU member states, as the VAT e-commerce package treats marketplaces as deemed suppliers who become responsible for collecting VAT on most transactions.
You will not be responsible for charging the tax on sales made through one of these marketplaces because the marketplace acts as the supplier and manages VAT compliance.
VAT deductions
In Poland, output VAT is the tax a business charges on its sales, while input VAT is the tax it pays on purchases. A business can generally deduct input VAT from output VAT, paying the difference to the tax office or receiving a refund if input VAT exceeds output VAT.
There are certain requirements that must be met, including time requirements that specify the deduction must take place in the period when the output VAT is accounted for but not before the time when the invoice documenting the output VAT was received.
You'll need to make sure you comply with all rules for claiming deductions.
Statute of limitations
There is a limited time that the government can collect against your VAT liabilities. In Poland, this is usually five years from the end of the calendar year in which the tax became due. If too long has passed, VAT you owe may no longer be collectible.
Split payment mechanism
When you are involved in a taxable transaction in Poland, you also must understand the split payment mechanism (SPM), which is a mandatory fraud-prevention measure in Poland.
The split payment mechanism (SPM) is required for certain types of transactions in Poland, including transactions where both the buyer and seller are VAT-registered taxable persons, when the gross value of the invoice is above PLN 15,000, and at least one good or service is listed in Annex 15 of the Polish VAT Act.
The SPM modifies the traditional method of paying for goods and services. It separates the VAT amount from the net amount when buyers pay vendors, with the net amount transferred to the regular bank account of the seller and the VAT amount transferred directly to a special VAT bank account.
Staying compliant
There are serious penalties for not complying with Polish VAT regulations and fulfilling obligations related to invoicing, filing, and recordkeeping.
Invoicing requirements
Poland's VAT tax laws impose a number of specific requirements regarding invoices.
First and foremost, Poland has a national e-invoicing system, Krajowy System e‑Faktur (KSeF), which large taxpayers must use starting in February 2026 and which other taxpayers must use starting in April of 2026 (as of this writing — the Polish government has, in the past, changed these dates).
In addition to submitting electronic invoices using this system, companies doing business in Poland must also ensure that their invoices contain certain key information, including:
- The Tax ID of the seller (the NIP or Polish VAT number).
- The buyer's VAT number.
- The name and address of the supplier and buyer.
- The date the products or services were supplied.
- A description of the goods and services.
- The net amount of the transaction.
- The VAT amount.
- The VAT rate that applies.
Invoices also must be issued no later than the 15th day of the month after the month when the delivery of goods or services took place.
Filing VAT returns
You will need to submit your VAT declaration on a set schedule, such as monthly or quarterly, depending on your turnover.
The deadline for submitting your VAT declaration and remitting the tax is the 25th day of the month that comes after the settlement period.
You must submit your VAT declaration electronically. If you submit the Standard Audit File (known as JPK in Poland, and as SAF-T in the EU), this results in the submission of your VAT declaration.
Other required forms
The JPK_V7 form, which serves as the combined VAT return and SAF-T report, is the key form that you must file with Polish taxing authorities on a regular basis when you are registered for VAT and engaging in taxable transactions.
However, businesses may also need to submit other forms depending on the circumstances. For example, when you register for VAT for the first time, some forms that you may need include:
- NIP2 for businesses or NIP-7 for individuals. This form must be submitted to obtain a Tax ID number (NIP) from Poland. You'll need your NIP to register for VAT.
- VAT-R which is the application form needed to register as a VAT taxpayer.
There are also forms for special schemes such as the One-Stop Shop (OSS) or Import One-Stop Shop (IOSS), as well as for specific kinds of transactions.
Filing deadlines
Taxpayers in Poland may file VAT forms monthly or quarterly. VAT reporting and the VAT payment are both due by the 25th of the month after the settlement period ends.
Recordkeeping requirements
When you are registered as an active VAT payer, you have an obligation to keep electronic VAT records. Keeping sales and purchase records is very important to enable the correct calculation of output and input tax in each accounting period.
Using the data from your financial records, you'll need to prepare an accurate tax return, summary information and Standard Audit File for Tax. While the specific model for your records isn't set by regulation, your records must include:
- The subject of taxation.
- The taxable base.
- The output tax amount and the amount of output tax adjustments.
- The amount of input tax that reduces output tax and the amount of input tax adjustments.
- The tax amounts that you must pay, or that you are owed refunds for to your micro account.
- The tax ID number NIP or the number used to identify taxpayers in order to identify individual transactions.
Risks of noncompliance
The risks of not complying with Poland's VAT rules are serious.
If you're obligated to register for VAT, fail to register, and act like an active VAT payer, then Polish authorities will typically allow you to retroactively submit a registration.
However, if you don't register despite being obligated to, you don't file tax returns, and you don't pay VAT, then fines and penalties can be imposed.
Furthermore, the Polish government makes clear that failure to register, file, and remit tax amounts is a criminal tax evasion offense that is punishable by fines or a non-custodial sentence.
The Polish tax authority may audit you to determine whether you are in compliance with VAT requirements, and you could be required to provide extensive documentation that shows you have fulfilled the obligations imposed upon you under Polish law and EU regulations.
Tips on how to stay compliant
To comply with Polish VAT regulations, you must:
- Register for VAT as required.
- Collect VAT on taxable transactions when required to do so.
- File the appropriate forms with Polish taxing authorities and remit payment on schedule.
- Keep the required records to prove you have fulfilled your VAT obligations.
You are also required to notify the tax office of any change in details you provided on the VAT-R registration form within seven days of the time when the modification occurs.
While these rules are complex, there are some options for simplifying VAT compliance in Poland and other EU member states.
One-Stop Shop and Import One-Stop Shop
Because Poland is a member of the EU, Poland has participated in both the OSS and IOSS since July 1, 2021.
Under the OSS scheme, any business established inside or outside of the EU that is a supplier, or a deemed supplier, can register for VAT in only one EU member state — instead of registering within all EU member states that it operates in.
The business must meet the pan-EU threshold of €10,000 in intra-EU distance sales, and must pay VAT for all supplies that fall under OSS once registered. Poland is a member state where companies register under the OSS scheme, and companies can file their registration electronically to II Urząd Skarbowy Warszawa Srodmiescie.
The IOSS scheme, on the other hand, aims to facilitate the declaration and payment of VAT that's due on the sale of low value goods. It still provides a simplified registration in a single EU member state, but it applies to the sale of consignment that is valued at under EUR 150.
Sellers that participate in IOSS must charge the appropriate VAT rate of the customer's country at the time when an online purchase is made. Since the company pre-collects VAT, and provides an IOSS number electronically, goods can clear customs more quickly and VAT will not be collected at the border.
Software solutions
Even participating in programs like the OSS, understanding and complying with VAT obligations in Poland is complicated. And if you’re selling in multiple countries, you don't just need to keep track of this one country's rules. You need to keep track of the rules in multiple locations.
That's where compliance software solutions such as Numeral come in. Numeral can take care of all of your sales tax compliance obligations for you, in Poland and in many other countries.
From determining when you need to register to completing the registration process on your behalf to collecting and remitting taxes to handling correspondence from taxing authorities, Numeral can do it all.
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We can even help you find fiscal representatives and complete tasks like determining which EU member state to register in under the OSS scheme.
If you’re ready to make sales tax compliance effortless, it's time to reach out to Numeral for help.
Final thoughts
You don't want to risk audits and penalties in Poland or anywhere you do business, and you don't have to.
Contact Numeral today to learn how our sales tax compliance platform can allow you to build a truly global company that reaches customers far and wide — without having to worry about audits and penalties that can come from running afoul of complex sales tax rules.
