Poland joined the European Union in 2004 and has been part of the Schengen Area since 2007. The country is not a member of the Eurozone however, and trades in the Polish Zloty.

VAT rates in Poland

The standard rate of VAT is 23%, and reduced rates of 5% and 8% are available.

VAT registration in Poland

The VAT registration limit in Poland is PLN 150,000 for established businesses and zero for non-established businesses.

Distance sales have a limit of PLN 160,000 for VAT registration.

The format for a VAT identification number is: PL 123456789 10. Every company must hold a number like this in order for accurate taxation.

VAT returns can be submitted monthly or quarterly and annual returns are not required.

Are there any Intrastat thresholds in Poland?

Yes. There is a limit of PLN 1,100,000 for both dispatches and arrivals.

VAT recovery in Poland

  • Is VAT recovery permitted for non-established non-EU businesses?

Yes, but only if a reciprocity agreement is signed between Poland and the non-EU country. This is currently in place with Iceland, Macedonia, Norway and Switzerland.

  • Are there any non-VAT recoverable expenses?

Yes, recovery of input tax is restricted on certain items, i.e. hotel accommodation.

Reverse charge applies to the majority of cross border services. An extended charge applies to Polish VAT registered customers who are supplied by a non-established business.

Requirements and regulations in Poland

Any company established in a non-EU member country must appoint a tax representative to register for VAT in Poland.

Use and enjoyment rules do not apply in Poland.

The period of VAT recovery by tax authorities has a timescale of 5 years.

Similarly, there is a period of 5 years for VAT deductions and refunds.

Please contact us for further information about paying taxes in Poland, and a member of our team will be happy to help you.

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