VAT in Poland

Indirect taxes are a source of revenue for the state budget; they form part of the price of goods or services and so reduce the buyer’s disposable income. Indirect taxes in Poland include VAT, excise duty and gambling tax.

VAT in Poland is charged on the following activities:

Supplies of goods and services for consideration within the country
Exports of goods
Imports of goods
Intra-EU acquisitions of goods for consideration
Intra-EU supplies of goods

Poland has three VAT rates:

23% is the standard rate, applying to most goods and services

the reduced rates of 8% and 5% apply to health-related goods and agricultural products

the preferential 0% rate applies to exports and intra-EU trade in goods

VAT registration is handled by the head of the tax office with local jurisdiction over the taxpayer, who must submit a VAT registration application in Poland. The taxpayer is required to submit the application before commencing their first taxable activity or before their VAT exemption in Poland expires. Taxpayers who are exempt from VAT may register voluntarily. The tax period in Poland is either monthly or quarterly, as chosen by the VAT payer.

Indicative prices

	Ceny*
DPH (Slovensko a Česko)
DPH priznanie nulové	50€
DPH priznanie do 50 dokladov, kontrolný výkaz, súhrnný výkaz (vrátane podania)	150€
DPH priznanie do 100 dokladov	200€
DPH priznanie viac ako 100 dokladov	od 250€
Daňové priznania (Slovensko a Česko)
Daňové priznanie nulové, počiatočné stavy, výkazy, poznámky, odoslanie	350€
Daň z motorových vozidiel a daň z nehnuteľností	200€
Platby a účtovné prípady (SR a ČR)
Zaúčtovanie položiek 1 položka, čím väčší počet tým nižšia cena	0,5€
Mzdová agenda (SR a ČR)
Jeden zamestnanec mzdová agenda	10/€ mesiac
*približné ceny, môžu sa líšiť v závislosti od konkrétnej situácie

England

VAT return and reports – nil return – £300
VAT return and reports – with transactions – £700
Payroll – £50 per employee per month
Confirmation statement – annually – £250
Tax return, accounts and filing – nil – £700
Tax return – with transactions – £1,500

Hungary, Poland, Romania, Bulgaria

VAT return – nil return – £100
VAT return with transactions in the period – from £350
Payroll – £20 per employee per month
Income tax return – nil return – £350
Income tax return with transactions in the period – from £700

Austria, Germany, France, Netherlands

VAT return and reports – nil return – £300
VAT return and reports – with transactions – £700
Payroll (min. 4 employees) – £150 per 4 employees per month
Income tax return – nil – £700
VAT return with transactions in the period – from £1,500

USA

Federal tax return – nil – £1,000
State tax return – nil – £700
Paying tax on the client’s behalf – £500
Sales tax return – from £500
Payroll – £50 per employee per month

News

Practical Tips for VAT in Poland

Poland is one of the largest markets in Central Europe and an important trading partner for businesses across the region. Its VAT system follows the EU framework, but it also has a number of national features and reporting requirements that foreign businesses need to understand. Careful preparation helps you avoid errors that could prove costly.

Electronic Reporting

Poland has invested heavily in digital tax administration. Businesses registered for VAT report detailed transaction data electronically, which allows the tax authorities to analyse information quickly and identify inconsistencies. This makes accurate bookkeeping and consistent invoicing particularly important. Requirements in this area have evolved over recent years, so it is worth checking the current rules on reporting and electronic invoicing.

Special Mechanisms

Polish VAT law includes measures intended to combat fraud, such as rules on how payments are made for certain supplies and checks on the bank accounts of suppliers. Businesses should be aware of these mechanisms and make sure their payment processes comply with them.

Points for Foreign Businesses

Check whether your activities require Polish VAT registration
Determine whether the reverse charge applies to your supplies
Make sure invoices meet Polish requirements
Understand which rate applies to the goods or services you supply
Consider appointing a local representative or accountant
Keep records in a form that allows electronic reporting

Choosing a Filing Period

Depending on the circumstances, VAT may be settled monthly or quarterly. Each option has implications for cash flow and administration, and not every business may be eligible for quarterly settlement. It is sensible to consider which option suits your business best.

Recovering Polish VAT

Businesses that incur Polish VAT without being registered there may be able to reclaim it through the applicable refund procedures, subject to deadlines and documentation requirements.

Staying Up to Date

Polish tax rules change relatively frequently, so regular reviews are important.

If you are trading in Poland or planning to, contact eTuls. We can help with Polish VAT registration, returns and ongoing compliance so that you can focus on developing your business.