- VAT REGISTRATION & RETURN
VAT Registration In Poland
VAT rules in Poland are based on the EU Directives which apply throughout all 27 Member States. However, Member States still set their own VAT rates – in Poland, the standard rate is 23%. Reduced rates of 8% and 5% also apply for specific goods/services.
A valid VAT registration is essential for storing inventory in Poland, regardless of your business location.
Regular VAT returns must be filed as per the frequency required by the Polish Tax Authority – this is usually monthly.
If your business is based in the EU, you can also use One-Stop-Shop (OSS).
Polish VAT Rates & Exemptions
The standard VAT rate in Poland is 20% and applies to most goods and services. It’s known locally as podatek od towarów i usług, and the amount due is always included in the final retail price.
Rate | Type | Which goods or services |
23% | Standard | All other taxable goods and services. |
8% | Reduced | goods connected with health care, groceries, building materials and services connected with housing construction, hotel services and transport of persons. |
5% | Reduced | basic foods (e.g. bread, meat, fish, fruits and vegetables, dairy products, bakery products, farinaceous products, eggs, fruit and vegetable juices, soups, broths, homogenised and dietetic food), products for children and hygiene products (food for infants and toddlers, pacifiers, nappies, car seats, sanitary pads and tampons and), printed books, books on disks, tapes and other media and e-books (other than publications wholly or predominantly consisting of video content or audible music) as well as regional or local periodicals (printed or on disks, tapes and other media). |
0% | Zero | imports of human organs, milk or blood, imports of bank notes, imports of gold by the Central Bank, educational, art and science services, export services, transactions relating to special customs procedures. |
Additionally, some transactions are zero-rated and therefore exempt from VAT. In the case that VAT is charged, the VAT paid can be reclaimed from the tax authority.
This table is for guidance only. You should also refer to the appropriate tax authority for specific advice.
Registration
If your business trades taxable goods/services in Poland, or is intending to store inventory in a Polish-based warehouse, you are required to register for VAT.
Fiscal representation rules apply in Poland. This means that if your business is based outside the EU, you must appoint a fiscal representative before applying for VAT.
TBA Global can act as your fiscal representative.
VAT Filing Returns & Deadlines
*The information is based on our services; details may slightly differ from local authorities.
PAN EU Countries
Country | VAT Filling Frequency | VAT Filling Deadline |
 | Monthly/Quarterly | 19th or 24th of the month following the return period |
 | Monthly/Quarterly/Annually | 10th of the month following the return period |
 | Quarterly | 20th of the month following the return period |
 | Quarterly | End of second month following the return period |
 | Monthly | 25th of the month following the return period |
 | Monthly | 25th of the month following the return period |
Ecommerce Selling
As an ecommerce business relying on distance sales, it can sometimes be difficult to determine your tax obligations. TBA Global can help you to ensure that you stay compliant, particularly when trading across multiple EU markets.
If you are based in the EU and are using OSS, we can also adjust your filings accordingly.
VAT Registration Process
Eligibility
Verify that you need to apply for VAT.
Fiscal Representation
Check whether you need to appoint a fiscal representative.
Submission
Submit your application, along with any supporting evidence.
Result
Receive and verify your VAT number.
Start Selling
Start business in your intended market!
VAT Registration
Process
VAT Services by Country
Frequently Asked Questions
Once your application is submitted, processing typically takes around 2-3 months.
The Polish Authority reviews applications on a case-by-case basis and usually issues a decision within this timeframe. However, in rare cases, processing may take longer if additional supporting evidence is required.
We recommend waiting at least two months before following up for a status update, as most VAT numbers are issued within this period
The standard rate of VAT is 23%, with reduced rates of 8% and 5% for certain categories of goods such as food and books.
Please check with the Polish Tax Authority for more information on how to classify your goods:
https://www.podatki.gov.pl/en/value-added-tax/general-vat-rules-and-rates/list-of-vat-rates/
The Polish VAT number consists of the country-code prefix ‘PL’, followed by a 10-digit number.
The VAT filing frequency for Poland is monthly, with some very limited exceptions for specific cases.
Payments should be made at the same time as filing.
Do I need a fiscal representative?
You only need a fiscal representative if your business is based outside the EU.
Payments must be made directly to the tax authority, even if a fiscal representative has been appointed.
However, since fiscal representation carries joint liability, it is crucial to stay up to date with your payments. Extended periods of non-payment may result in your fiscal representative terminating your VAT registration
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