CJEU – VAT and false invoices
Country Briefs
European UnionFrancePolandPrincipality of Monaco
11 March 2024
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Whether you’re a European or non-European company, establishing certain activities in Poland may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Poland.
If you deal with companies in Poland, you may be able to claim a Polish VAT refund.
In this VAT guide, we have brought together the specific features of the Polish regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.
With EASYTAX, be 100% VAT compliant, always.
Basic information |
|
|---|---|
| EU membership | 2004 |
| ISO code | PL |
| VAT introduced in Poland | 1993 |
| VAT name in Poland | Podatek od towarow i uslug |
| VAT ID format in Poland | PL9999999999 |
| Territories with special status in Poland | n/a |
VAT rates in Poland |
|
| Standard VAT rate | 23 % |
| Reduced VAT rate (1) | 8 % |
| Reduced VAT rate (2) | 5 % |
| Super reduced VAT rate | n/a |
| VAT parking rate | n/a |
| Zero VAT rate | yes |
Thresholds triggering VAT reporting obligations in Poland |
|
|---|---|
| Intrastat threshold at introduction | 5 000 000 PLN (+/- 1 062 000 EUR) |
| Intrastat threshold on dispatch | 2 700 000 PLN (+/- 574 000 EUR) |
| Distance selling threshold | As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales. |
Reporting frequency in Poland |
|---|
| Intrastat return | monthly depending on threshold |
|---|---|
| EC Sales List (ESL) return | monthly |
| VAT returns | monthly, quarterly depending on threshold/for certain services |
|---|---|
| Reporting currency | PLN |
VAT-related penalties in Poland |
|
| Failure to file a VAT return | A fine up to 5600 PLN (about 1230 euros). |
| Late payment of VAT | A fine up to 5600 PLN. (about 1230 euros). Late payment interest rate between 4% and 12% per year of the undeclared VAT. |
| Failure to report ESL/DEB | A fine up to 5600 PLN (about 1235 euros) |
Useful links on VAT in Poland |
|
| Tax Administration in Poland | Tax authorities |
| Ministry of Finance in Poland | Ministry of Finance |
| Check a VAT number in Poland | Check a VAT number |
| EU VAT Guide | EU VAT Guide |
|---|
Need VAT assistance in Poland? Contact us now.
A foreign company carrying out transactions in Poland subject to Polish VAT, may be required to appoint a tax representative. Established in Poland, the fiscal representative will fulfill the company’s VAT obligations to the Polish tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.
Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.
To secure your operations, lighten your company’s administrative burden, and control tax risks in Poland.
Intra-Community and Polish VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.
Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.
Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Poland, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.
Need a tax representative in Poland? Contact us now.
The VAT rates currently in force in Poland are as follows:
Need a tax representative in Poland? Contact us now.
Do you need a VAT fiscal representative in Poland? Certain operations may require VAT registration and the filing of VAT returns in Poland:
To check whether your activities give rise to VAT obligations in Poland, use our VAT simulator .
Need a VAT tax representative in Poland? Contact us now.
In Poland , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
Find out more:
Need a VAT tax representative in Poland? Contact us now.
You may need a VAT number in Poland to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification.
Polish VAT is named Podatek od towarow i uslugand the VAT numbers in Poland have the following structure: PL9999999999.
The administrations in charge of VAT in Poland are the following: Tax authorities, Ministry of Finance.
VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Poland, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
To check if your activities require VAT identification in Poland, use our VAT simulator or contact us.
Companies with a VAT number in Polandmust complete and file dVAT decl arations in Poland detailing all taxable income (sales) and expenses (costs), at regular intervals:monthly, quarterly depending on threshold/for certain services.
Failure to comply with the deadlines imposed by the Polish authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Poland:
Need VAT assistance in Poland? Contact us now.
In addition to VAT returns, companies may be required to provide the Polish authorities with Intrastat & EC Sales List returns:
Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.
In principle, a non-resident company in Poland can recover all or part of the VAT incurred on its expenses.
There are three possible scenarios:
Rely on our VAT recovery services in Europe. Contact us today.
*This information is subject to change without notice.
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