Polish VAT rates and VAT compliance
Polish VAT rates
Poland follows the VAT compliance of the European Union, set out in the VAT Directive. However, it still sets its own VAT rate. The only proviso is that it is above 15%. Suppliers of goods or services VAT registered in Poland must charge the appropriate VAT rate, and collect the tax for onward payment to the Polish tax authorities through a VAT filling: see Polish VAT returns briefing.
The current rates are:
|Rate||Type||Which goods or services|
|23%||Standard||All other taxable goods and services|
|8%||Reduced||Mustard, sweet pepper (spice) and some processed spices (e.g. pepper, thyme); some unprocessed spices (e.g. cumin, saffron, turmeric); specialised magazines|
|5%||Reduced||Tropical and citrus fruit, some edible nuts, citrus fruit or melon peels — will be covered by 5% at stake like all fruits; soups, broths, homogenised and dietetic food; food for babies and small children, as well as teats, nappies and car seats; hygienic articles (sanitary napkins, hygienic tampons, diapers); books, brochures, leaflets and similar materials, printed, even in single sheets; regional or local magazines only, for the rest of ex 4902 group 8% applies; children’s, picture, drawing or colouring books; maps and hydrographic maps or similar maps of all kinds, including atlases, wall maps, topographic plans and globes, printed; other printed articles, including printed pictures and photographs – only regional or local magazines (any electronic version of the goods mentioned above)|
|0%||Zero||Intra-community and international passenger transport (excluding inland waterway and road transport); services supplied during international transport|
Polish VAT compliance
Non-resident traders providing taxable supplies in Poland are required to comply with the local VAT rules and rates. In terms of accounting and recording, this covers:
- Preparing invoices with the disclosure details outlined in the Polish VAT Act.
- Electronic invoices with proper signature, authenticity and agreement by the recipient.
- Maintenance of accounts and records, which must be held for at least 8 years.
- Correct invoicing of customers for goods or services in accordance with the Polish time of supply VAT rules.
- Processing of credit notes and other corrections.
- Use of approved foreign currency rates.
What is the tax point for Polish VAT?
The tax point (time of supply) rules in Poland determine when the VAT is due. It is then payable to the tax authorities 7 days after the VAT reporting period end (monthly or quarterly).
For most goods, it is the time of delivery or passage of title. For services, it is the completion of the service.
Need a fiscal representative in Poland?
Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Polish VAT compliance?
Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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