Poland VAT Returns

Once registered for value added tax (VAT) in Poland, businesses must report taxable transactions and settle any VAT due.

Businesses default to a monthly filing frequency, using the JPK_V7M (the integrated SAF‑T + VAT return).

Quarterly filing via JPK_V7K is available only to small taxpayers — those with global turnover below EUR 1.2 million and having filed monthly returns for at least 12 months, and who do not supply goods subject to special regulations (e.g., Split Payment Mechanism items) exceeding certain thresholds.

Both monthly and quarterly returns (JPK_V7M or JPK_V7K) must be submitted by the 25th day of the month following the reporting period, with payments due on the same date.

If the 25th falls on a weekend or public holiday, the deadline shifts to the next working day.

Businesses can offset input VAT (on purchases) against output VAT (on sales) in their JPK_V7 returns. Exceptions include inputs related to accommodation and restaurant services, and vehicles not used solely for business purposes — where only 50% of VAT may be deducted under specific conditions.

Late submission or payment leads to interest at twice the National Bank of Poland’s Lombard rate, plus 2%, with a minimum total rate of 8% per annum.

The standard interest rate has risen to 13.5% but may be reduced to 6.75% if returns are corrected before tax authority action.

• During audits, additional penalties can apply:
• 20% of unpaid VAT if the taxpayer accepts the auditor’s findings
• 30% if the taxpayer contests the findings
• Up to 100% in cases involving fraudulent invoices
• A fine of up to PLN 5,600 (~€1,230) may be imposed for failures to file or pay on time.

If input VAT exceeds output VAT, a VAT credit can be claimed. This can either be carried forward or refunded, subject to approval. Refunds are processed according to Polish procedures, generally upon submission of the JPK_V7, and may be subject to audit and verification.