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Country Profiles

Country flagPoland (VAT)

Poland  being an EU member state falls under the EU VAT regime. Member states must adopt EU VAT Directives into their own legislation.

 

Standard VAT Rate: 23%

Reduced VAT Rate: 5%, 8%

Registration Threshold Distance Selling: 160,000 PLN

EU VAT number format: PL9999999999

 

VAT Registration

The registration threshold indicated in the Polish VAT regulations is not applicable for non-resident businesses. In order to register for VAT purposes in Poland the taxable person must file special application forms NIP-2 and VAT-R with the relevant tax office (the relevance of the tax office is determined by the address where VAT-able supplies shall be performed by the company).

 

VAT Compliance

Detail rules regulate reporting requirements of Polish transactions for Value Added Tax purposes. These include: invoice requirements, timeliness for an invoice to be issued, invoice and credit notes corrections rules, foreign currency reporting requirements and exchange rate sources, correction of previously submitted returns and accounting records that must be maintained for VAT purposes. 

VAT Returns

VAT return must be made Monthly; or quarterly (tax for two first monts of each quarter is payable on advance basis)

The return is due on the 25th of the month following the tax period to which it relates.

 

Intrastat and EC Sales Lists

The Intrastat discloses details of movements of goods between Member States which take place for commercial reasons, recording the movement whenever goods enter the territory of Poland from other Member States or leave it to other Member States.

Declaration must be filed monthly once the annual threshold is exceeded.

The INTRASTAT declarations have to be submitted to the local Customs Offices, relating to the companies’ locations. The deadline for submission of INTRASTAT declarations is the 10th of the month following the end of a given calendar month.