Polish VAT rates and VAT compliance

As a European Union (EU) member state, Poland follows EU rules on VAT compliance and sets its own standard and reduced VAT rates above the EU minimum threshold of 15%.

The standard VAT rate in Poland is 23%. There are reduced VAT rates of 8% and 5%, and a zero rate (0%). Businesses registered for VAT in Poland must apply the correct rate on supplies of goods or services and remit the collected tax to the Polish tax authority, Krajowa Administracja Skarbowa (KAS).

Certain goods and services are exempt from VAT in Poland, including:

• Financial and insurance services

• Medical and healthcare services

• Educational services

• Cultural and sporting events

• Rental of immovable property (with exceptions)

Certain entities, such as small taxpayers whose annual turnover didn’t exceed PLN 200,000 in the previous year (excluding VAT), are exempt from VAT.

A valid VAT number is required in Poland for any business, professional, or commercial activity, whether resident or non-resident.

There is no domestic VAT registration threshold in Poland — any resident business carrying out taxable activity must register for VAT. Registration must be completed before commencing any VAT-liable transactions. Foreign businesses may also need to apply for a Polish tax identification number (NIP) using the NIP‑2 form.

There is no registration threshold for non-resident businesses. Any non-established business engaging in taxable transactions in Poland — such as imports, local supplies, intra-EU transactions, or warehousing — must register for VAT immediately.

Distance sales of goods and digital services within the EU are subject to the €10,000 EU-wide threshold. Once exceeded, VAT registration is required under the One-Stop Shop (OSS) scheme or directly in Poland.

For more information on VAT registration in Poland, visit our Polish VAT registration page.

VAT-registered businesses in Poland are required to submit periodic VAT returns reporting the VAT charged on sales and the VAT paid on purchases. Returns are typically filed monthly, though small businesses may apply for quarterly filing under specific conditions.

All VAT returns must be submitted as part of the SAF-T structure — specifically, the JPK_V7M (monthly) or JPK_V7K (quarterly) files, which combine standard return data with detailed transaction-level reporting.

All filings must be submitted electronically via the Polish Ministry of Finance’s online tax portal.

For more information on VAT returns in Poland, visit our Polish VAT returns page.

Poland allows registered taxpayers to defer import VAT through the reverse charge mechanism. Rather than paying VAT upfront at customs, eligible importers can report and settle the VAT directly in their VAT return (JPK_V7), which can ease cash flow.

To use this simplification, the business must:

• Be VAT-registered in Poland

• Submit timely VAT returns

• Hold a compliant customs and tax record

• Apply through authorised customs clearance channels

Import VAT deferment is available via Article 33a of the Polish VAT Act and must be reflected in box 47 of the customs declaration. It eliminates the need to pay VAT at the border, provided all filing and audit obligations are met.

Poland uses Intrastat to monitor intra-EU goods movement. For 2025, the thresholds are:

• Arrivals (imports): PLN 6 million

• Dispatches (exports): PLN 2.8 million

• Detailed reporting threshold: PLN 105 million (arrivals), PLN 158 million (dispatches)

Intrastat declarations are due by the 10th day of the month following the reporting month.

Polish VAT invoices must be issued by the 15th day of the month after goods are delivered or services are completed. They cannot be issued more than 60 days before the supply or payment. Invoices must be stored for at least five years.

Invoices must include the following:

• Invoice date and unique number

• Supplier and customer names, addresses, and VAT numbers

• Description and quantity of goods or services

• Unit price (net of VAT)

• Total amount before VAT (net), VAT rate and amount, and total including VAT (gross)

• Date of supply if different from invoice date

• Reason for zero VAT or exemption, if applicable

Invoices can be in any currency, but the VAT amount must be shown in Polish zloty (PLN).

Poland's e‑invoicing system, KSeF, allows businesses to issue structured electronic invoices. Use of the system becomes mandatory for most domestic B2B transactions starting February 1, 2026. E-invoices must be submitted through the KSeF platform for validation and storage.

Read our Polish e-invoices page to learn more.

Poland requires the filing of EC Sales Lists for intra-EU supplies to VAT-registered customers. These must be submitted monthly or quarterly, depending on volume, in addition to regular VAT returns.

Call-off stock: A foreign supplier may avoid VAT registration if goods are held at a Polish customer’s premises under their control and sold within 12 months. No VAT registration is needed under this arrangement.

Consignment stock: If goods are stored in Poland under the supplier’s control (e.g., for multiple customers), the supplier must register for VAT in Poland and report accordingly.

Poland’s SAF-T system requires submission of VAT records via JPK_V7M (monthly) or JPK_V7K (quarterly), combining VAT declarations and registers in one XML file.

Starting in 2025, additional SAF-T compliance includes JPK_CIT files like JPK_KR_PD and JPK_ST_KR for corporate reporting.

These files must be submitted electronically in XML format via Poland’s tax portal and retained for audits.