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Poland proposes ending quarterly VAT returns

  • Oct 20, 2016 | Richard Asquith

Poland proposes ending quarterly VAT returns

Poland has proposed eliminating the option for quarterly VAT filings for large tax payers.

The quarterly option is available for any VAT registered business. However, any tax payer with a turnover in excess of PLN 5million per annum (large taxpayer) is required to make an advance payment. This advance is calculated as 1/3 of the prior quarter’s VAT liability, and is due in the 2st and 3rd month of the quarter, with a reconciling 3rd payment the month after the quarter end.

The proposed implementation date is 1 January 2017.


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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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He can be contacted at: richard.asquith@avalara.com. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.