Poland Tax Guide

Modified on Tue, 24 Jun at 8:48 PM

Overview

Tax name: VAT (Value Added Tax)

Tax authority: Polish Tax Authorities (Urząd Skarbowy)

VAT Filing frequency: Monthly/Quarterly

Registration

Required documents:

Passport of legal representative
Up-to-date Certificate of Incorporation
VAT certificate from the establishment country (for EU clients)
Current excerpt from the commercial register in official language (only needed if Certificate of Incorporation is older than 2 years - applies to both EU and non-EU clients)
Certificate of tax residency (required for China-based clients)
Chinese fiscal resident document
NNC-1/NAR-1 document (HK based)

Expected timeline:

If all submitted documents are accurate, the process should take approximately one month. Otherwise, tax authorities will issue a summons requesting additional information or documents.

Registration thresholds:

Polish companies: PLN 200,000 annual turnover;
Foreign companies: No threshold (immediate registration required)
Exception: EU businesses making B2C distance sales have an EU-wide threshold of EUR 10,000

Transfer of Service

Required documents:

Passport of legal representative
Up-to-date Certificate of Incorporation
Chinese fiscal resident document
NAR-1/NNC-1 document for Hong Kong based clients
Certificate of tax residency (for China-based clients)

Expected timeline:

If all submitted documents are accurate, the process should take approximately one month. Otherwise, tax authorities will issue a summons requesting additional information or documents.

Online Credentials needed: No

Special considerations:

For EU established clients: Hard copy documents must be sent to our Budapest office (1054 Budapest, Tüköry utca 5. 3/3)
For non-EU established clients: Fiscal representation is mandatory
All company documents require sworn translation to Polish (except passports which do not need translation)
Payment of 17 PLN is required for all EU clients to settle documentation
Non-EU clients require a signed Fiscal Representation Contract

Filing Information

Filing deadline: 25th of the month following the reporting period for both monthly and quarterly filing (if the deadline falls on a non-working day, then the following working day applies)

Payment deadline: Same as filing deadline

Late filing penalties: Applicable interest rates vary based on the specific liability and the number of days following the submission of declarations. General guidelines for interest calculation are available here.

Accepted payment methods: Each taxpayer have their own microaccount where they transfer money to Tax authorities

Intrastat reporting: Yes - thresholds as below:

Import baseline threshold: PLN 6,000,000

Basic threshold for exports: PLN 2 800 000

Specific threshold on import: 105 000 000 PLN

Specific threshold on export: 158 000 000 PLN

Deadline: 10th working day of the month following the reporting period
Taxpayer must monitor thresholds themselves
Nil returns are required when there are no transactions
If thresholds are exceeded and declarations are missing, Statistical Office will send notification requesting missing declarations

Fiscal representation: Required for non-EU established clients; Not required for EU established clients

Useful Resources

Tax Authority Contact:

Drugi Urząd Skarbowy Warszawa-Śródmieście
Address: ul. Jagiellońska 15, 03-719 Warszawa
Phone: +48 22 51 13 501
Email: 2us.warszawa.srodmiescie@mf.gov.pl

VAT Rates:

Standard rate: 23%
Reduced rate: 8% or 5% (e.g., certain foodstuffs)
Super-reduced rate: 0%

Return Types:

VAT return (JPK): Monthly or quarterly, XML format based on information uploaded to system
EC Sales List (VAT UE): Monthly reporting, XML format - only required if there are transactions to report
Intrastat: Monthly, Excel template format - taxpayer monitors thresholds

Deregistration Process:

VAT Z form must be submitted
Must specify deregistration date and reason
Final return required for the period ending on deregistration date