see also :
INTRASTAT in Poland
VAT rates in Poland

GENERIC INFORMATION

Poland is a European Union Member State

Main source :
http://ec.europa.eu/taxation_customs/tedb/legacy/taxDetail.html?id=462/1167609600&taxType=VAT

VAT local name :
Podatek od towarow i uslug

VAT number format in Poland :
local format : 123-45-67-890
EU format : PL 1234567890

Date of introduction of VAT in Poland :
5 July 1993

Local transposition of EU Directive :
Act of 11 March 2004 on the goods and services tax (Journal of Laws No. 54, item 535 with further amendments).

Competent authority :
Ministry of Finance
(http://www.mf.gov.pl)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :

HOW VAT IS APPLIED IN Poland

VAT rates :

Please note that we have a detailed application of VAT rates per goods and services in Poland :
See our section for detailed VAT rates applying on goods and services in Poland

INTRASTAT and EUROPEAN SALES LIST IN Poland

Form and submission of ECSL in Poland :
VAT UE / UEK (25th of following month) – VAT Books JPK VAT
Form and submission of Intrastat in Poland :
10th of following month

VAT COMPLIANCE IN Poland

Form name(s) : VAT7 / VAT7K (quarter)

Monthly VAT returns :

Conditions to submit monthly returns in Poland :
Under decision of Admsintiration
Due date of monthly returns in Poland :
25th of following month
When to pay VAT under monthly return scheme in Poland :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Poland :
Under decision of Admsintiration
Due date of quarterly returns in Poland :
25th of following month -> prepayment in first two months of the quarter of an amount equivalent to one third of the total VAT paid in the previous quarter
When to pay VAT under quarterly return scheme in Poland :
Same as return

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
PLN 160,000
PLN 50,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in Poland

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VAT in Austria (non residents)
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VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Hungary (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in Sweden (non residents)
VAT in United Kingdom (non residents)

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