Poland VAT Services

Why do you need VAT registration in Poland?

Non-resident person is require for VAT number in Poland. If the sales during the tax year do not exceed or exceed distance selling threshold PLN 160.000. In this case, the company require to Polish registration number. It will procedure with the Poland Tax Office in order to obtain the registration number. 

How do you need registration in Poland?

The Tax office will verify your application. It is depending on the variant selection. There are two way ‘active taxable person for VAT purposes’ or a ‘taxable person exempt from VAT’. If you have indicated in the application that you wish to receive confirmation of registration. You have paid the fee, then the office will issue the confirmation of registration.

During the verification of the application. The Tax office may request you to provide additional documents.

The main steps for VAT registration in Poland are the following:

  • NIP-2 Form (Tax registration form) (Tax identification number).
  • VAT-R form (VAT registration form).
  • Company deed of association. It must translate into Polish by sworn translator. Note this will incur costs for the translator, usually per document.
  • Excerpts from the company registration number of your company (not older than 3 months). It must translate into Polish by a sworn translator.
  • An agreement with a bank in Poland to open an account. This is optional but advise as you will likely dealing with VAT return.
  • Description of business activity within Poland. 
  • Agreement or contact with an accounting provider.
  • Payment of state registration fees (170 PLN) can be completed by the accounting office.

Who Can Claim VAT Refunds in the Poland?

You will not be registered if:

  • you provide incorrect data in the application for registration, or
  • your company does not exist, or
  • the revenue office cannot contact either you or your attorney, or
  • you or your attorney does not appear at the revenue office when requested, or
  • the office becomes aware that you will use the services of banks or credit unions to commit fiscal fraud, or
  • the court has prohibited you from running a business.

How to File VAT Returns in the Poland?

Poland VAT returns  make on a monthly basis. It will submit in electronic form. Taxpayers must submit VAT returns monthly basis (SAF-T) and VAT-7 to the tax office by the 25th day of the month following the month in which the tax point arises.

How to Pay VAT in the Poland?

The VAT payment will be on a monthly basis. Small taxpayers are also allow to pay on a quarterly basis. The deadline for making the relevant pay­ment is the same as for submitting the VAT return. VAT liabilities must be paid by bank transfer and must be paid in Polish zloty.

Deregistration

VAT Deregistration may conduct either base on the taxpayer’s application (filed on VAT-Z form).  The form will send the head of the tax office (most usually in case no VAT returns are filed for more than six months. It will not appearing any sales and pur­chases, issuing invoices that does not reflect actual actions).

Frequently Asked Question!

  • Standard Rate: 23%
  • Reduced Rate (8%): Some food products, hotel services, passenger transport
  • Reduced Rate (5%): Basic food items (e.g., bread, dairy, fruits, and vegetables)
  • Zero Rate (0%): Intra-EU and international transport, exports

Businesses exceeding the PLN 200,000 turnover threshold in a 12-month period must register for VAT. Foreign businesses selling goods/services in Poland may also need VAT registration, even without reaching the threshold.

Yes, late VAT filings or payments can lead to penalties, interest charges, and possible audits by Polish tax authorities.

Yes, non-EU businesses can apply for a VAT refund under the reciprocity principle, and EU companies can use the EU VAT refund system.

The standard 23% VAT rate applies to digital services like software, e-books, and streaming services sold to Polish consumers.

  • Imports: Subject to VAT at the standard rate.
  • Exports: Generally taxed at a 0% VAT rate, provided documentation supports the transaction.