Poland VAT

Poland introduced value added tax (VAT), known locally as Podatek od towarów i usług, in 1993 as part of its transition to a market-based economy. Since joining the European Union (EU), Poland has aligned its VAT system with EU VAT Directives. These rules are implemented into national law through the Polish VAT Act, administered by the Krajowa Administracja Skarbowa (KAS) under the Ministry of Finance.

VAT compliance in Poland — including registrations, VAT returns, Intrastat declarations, EC Sales Lists (VAT‑UE), and SAF-T filings — follows EU regulations, transposed into Polish law. Polish VAT reporting is conducted via digital platforms managed by KAS, and requires adherence to detailed invoicing, accounting, and filing obligations.

Foreign businesses, also referred to as non-resident traders, providing goods or services in Poland must comply with local VAT rules. This often includes registering for VAT, applying the correct VAT treatment on invoices, and filing returns as required.

If your business needs to register for VAT in Poland, refer to our Polish VAT registration guide for full details, including registration procedures, documentation, and any applicable thresholds.

There may also be exemptions or simplified schemes (e.g., reverse charge or import VAT deferment) that could apply depending on your business model.