Country Guide: Poland


Looking to expand your e-commerce business to Poland, then look no further, here is AVASK's guide to VAT in Poland:

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Country Profile: Poland

Polish E-commerce facts:

Population37.89 million
(January 2020)
Currency:Polish Złoty (PLN)
Number of e-commerce users:27.3 million
(January 2020)
Revenue in e-commerce market:£8.73 billion
Estimated market growth:8.7% to £12.19 billion by 2024

Polish thresholds and additional summary:

Distance Selling Threshold (DST)PLN 160,000
Intrastat Thresholds:

Dispatches:
PLN 2,000,000

Arrivals:
PLN 4,000,000

VAT number format:PL 1234567890
VAT return period:
Monthly or quarterly
(on request)
VAT return deadline25th day of the month following period end
Annual VAT filing deadline:Not required
EC sales lists reportingMonthly or quarterly

VAT in Poland

Poland is a member of the European Union (EU) and draws up its tax rules according to the laws or directives issued from Brussels by the EU. The current VAT directive applies to all 27 member states of the European Union, and it governs the rules on VAT compliance, and in some part, covers the setting of VAT rates.

As an EU member state, Poland is obliged to implement the VAT directives, which provides guidance on VAT. Where there is a conflict, the European Union’s directive takes precedence. Poland is not a member of the Eurozone and uses its own currency, the Polish Złoty (PLN). The political party in control of Poland's Government has stated that, for the moment, the country will not adopt the Euro until Poland reaches the economic level of western countries. In Poland VAT is known as:  Podatek od towarów i uslug, or PTU.


VAT registration in Poland

Both EU and non-EU businesses may trade in Poland without establishing a local presence. This is known as non-resident VAT trading. There is no VAT threshold in Poland for the registration of non-resident traders, but you will need one to record transactions and your Polish customers will want proof that you have obtained one.

There are strict rules on the situations where VAT registration is permitted. Common scenarios that require Polish VAT registration include:

  • Importing goods into Poland;
  • Organising live events, conferences, etc. in Poland;
  • Holding goods in a warehouse in Poland as stock for resale;
  • Buying goods within Poland that are subsequently re-sold in-country;
  • Selling goods from Poland to other EU member states;
  • Distance-selling to private individuals in Poland, e.g. internet retailing or trading through an e-commerce platform.

Registering for VAT in Poland generally takes around three weeks weeks once all documentation has been submitted to the tax authority, but this varies from seller to seller and will depend on the specifics of an individual company.

Polish VAT compliance

There are detailed rules controlling the recording and processing of Polish transactions for VAT purposes. This includes guidelines on:

  • Polish invoice requirements;
  • When to issue a Polish tax invoice;
  • Foreign currency reporting;
  • Credit notes and corrections;
  • Correcting entries from prior returns;
  • Which accounting records must be maintained.

VAT rates in Poland

VAT Rate% Rate
Standard Rate23%
Reduced Rate8%
5%
Zero Rate0%

Need help expanding to Poland?

Contact AVASK's International Business Development Team Today!

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Tom Meek

International Business Development Manager

Location: Southampton, UK
Tel: +44 (0)23 8060 0120


Book an Appointment
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Jacob McQuoid

International Business Development Officer

Location: Southampton, UK
Tel: +44 (0)23 8060 0120


Book an Appointment
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Habib Bouzidi

International Business Development Officer

Location: Southampton, UK
Tel: +44 (0)23 8060 0120


Book an Appointment