VAT registration Poland
VAT Rates Poland
VAT rates Poland:
- General or high VAT rate in Poland = 23%
- Low VAT rate in Poland = 8% and 5%
E-commerce figures Poland
- Polish population = 37.97 million
- 2020: 77% of the population in Poland buys online
Top 5 e-commerce retailers Poland:
- Euro.com.pl = €284 million
- Zalando.pl = €244 million
- Mediaexpert.pl = €235 million
- Bonprix.pl = €218 million
- Doz.pl = €167 million
When do you need a Polish VAT number?
You need a Polish VAT number if:
- you buy goods in Poland, and therefore pay Polish VAT, and you then deliver these goods (1) within Poland and other EU countries or (2) export these goods outside the EU
- you import goods into Poland from outside the EU and then you sell them in Poland and other EU countries
- you sell goods online to private individuals in Poland and reach the distance selling threshold of €35,700 (PLN 160,000)
- you transfer your own goods to Poland, this is a fictitious intra-Community delivery
- you sell goods online through Amazon. When you sell goods in other EU countries through the Pan-European* FBA** program, you must register directly for VAT in those EU countries
*Are you planning to start selling Pan-European through Amazon? Then you have to take into account that you are in 6 EU countries (Germany, France, Italy, Spain, Poland and the Czech Republic).
**FBA stands for Fulfillment by Amazon. Amazon’s repositories are called “fulfillment centers.”
Threshold amounts in Poland (valid until July 1, 2021)
Threshold amount VAT registration Poland for distance sales: ±€35,700 (PLN 160,000)
Intrastat threshold amounts in Poland:
- Arrival ±€892,000 (PLN 4,000,000)=
- Dispatches ±€446,000 (PLN 2,000,000)
Threshold amounts invalid from the 1st of July 2021, what’s next? (One Stop Shop VAT number request Poland)
The thresholds for intra-EU distance sales per EU country will expire on 1 July 2021. Instead there will be 1 joint threshold of 10,000 euros (valid for all intra-EU distance sales of goods together with the sale of digital services to consumers in the EU). If your total amount of foreign sales in EU countries remains below 10,000 euros annually, you can continue to charge Dutch VAT as a Dutch webshop as long as the transport of the shipment starts in the Netherlands and that you have a branch in an EU country. As soon as you exceed the threshold of 10,000 euros, you will charge the VAT rate of the EU country where your customer is located. You can arrange your foreign VAT return in 2 ways:
- You file a local VAT return per EU country in which you have sold.
- You register your company for the ‘Union scheme’ within the new one-stop-shop system of the Tax Authorities.
Requesting a Polish VAT number for Amazon FBA
To sell successfully on Amazon, it’s best to stock up locally. This means that the customer receives the product the next day. To use Fulfillment by Amazon (FBA) you will need a Polish VAT number. If you do not do this, your Amazon account will be blocked immediately.
What do I get when I apply for a Polish VAT number?
When applying for a Polish VAT number, you will receive the following documentation from us:
- Numer Identyfikacji Podatkowej (NIP): the Polish VAT number. For example: PL1234567890 (PL + 10 characters)
How can you apply for a Polish VAT number?
Would you like us to register a Polish VAT number for you? Our local Staxxers are happy to help and are your service.