Polish

VAT - Rates & Registration

Note: In
Poland
VAT is the same as Sales Tax

If a company not established in Poland is providing ‘taxable supplies’ of goods or services in Poland, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.  

It is important that all businesses with any commercial activity in Poland assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Poland. Some of the most common examples are:

  • Importing goods into Poland from outside the European Union
  • Buying and selling goods in Poland
  • Selling goods from Poland which are delivered to customers outside of Poland (business or private customers)
  • Acquiring goods in Poland from another EU country (Intra-community acquisitions)
  • Holding inventory in Poland for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Poland where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Poland, you should contact us immediately for a complimentary consultation.

Polish

VAT Rates, Formats & Thresholds

VAT Rates

23%

(Standard)

5 / 8%

(Reduced)

VAT Number Format

PL1234567890

Distance Selling Threshold

PLN 160,000

Intrastat Threshold

PLN3,000,000

(Arrivals)

PLN1,500,000

(Dispatches)

VAT Rates

VAT Number Format

Distance Selling Threshold

Intrastat Threshold

23%

(Standard)

5 / 8%

(Reduced)

PL1234567890

PLN 160,000

PLN3,000,000

(Arrivals)

PLN1,500,000

(Dispatches)

Additional Poland VAT Information