VAT guide for Poland

Discover the ins and outs of VAT rates and compliance in Poland. From VAT registration to filing VAT returns, learn everything you need to know about Polish VAT.

VAT Guide for Poland

Welcome to our in-depth guide on VAT (Value Added Tax) for Poland, fashioned primarily for e-commerce sellers within Europe aiming to branch out into the Polish marketplace. As you start business ventures in Poland, a thorough comprehension of the Polish VAT system is paramount for ensuring operational fluidity and adherence to both local and VAT regulations of the European Union. Below, we present crucial insights into the VAT rates for various product categories, registration methods, filing imperatives, and other salient details.

Polish VAT Rates in 2024

Poland, like all EU member states, has the discretion to set various VAT rates, provided they are above the EU minimum of 15%. As a VAT-registered seller in Poland, it is critical to apply the appropriate VAT rate to your transactions and to remit the collected VAT to the Polish tax authorities.

The following table presents the current VAT rates in Poland:

RateTypeGoods/Services Covered
23%Standard VAT rateAll other taxable goods and services not subject to reduced or zero rates.
8%Reduced VAT rateFoodstuffs, water supplies, pharmaceutical products, medical equipment for disabled persons, children’s car seats, passenger transport, newspapers, periodicals, hotel accommodation, restaurant and catering services, and more.
5%Reduced VAT rateSome foodstuff, books on various physical means of support, periodicals, and more.
0%Zero rateCertain medical and dental care services.


Poland also enforces special reduced rates under particular schemes:

7%Flat-scheme farmersLump-sum refunds to flat-scheme farmers as per article 115(2) of the Polish VAT Act.
4%Taxi drivers (lump-sum tax)Services rendered by taxi drivers under the lump-sum taxation scheme, detailed in article 114.

Further information on the specific items that fall under the reduced and zero VAT rates can be found in the Polish VAT Act referencing the Polish Classification of Goods and Services (PKWiU 2008).


VAT Compliance in Poland

Ensuring compliance with the Polish VAT regulations is essential for any business operating within the country. This involves securing a Polish VAT number and adhering to filing requirements.

How to register for VAT in Poland?

Non-resident businesses wishing to undertake taxable supplies within Poland are required to register for VAT. The process entails:

  1. Submission of Application: Complete the requisite VAT registration forms, which can be obtained from the Polish tax authorities’ website or a local tax office.
  2. Provision of Documents: Furnish accompanying documentation that may include business incorporation certificates, identification documents of company directors, and a detailed plan of business activities in Poland.

Upon the successful processing of your application, the Polish authorities will issue a VAT number which is essential for all your VAT transactions within the country.

Polish VAT Filings

Businesses registered for VAT in Poland must regularly file VAT returns. The filing frequency and deadlines will depend on the specifics of your business operations.

  1. Electronic Filing: VAT returns are usually required to be filed electronically via the Polish tax authorities’ designated system.
  2. Submission and Remittance for supplies of goods and services: It’s critical to submit VAT filings and remit any due payments in accordance with the mandated schedule to avoid any potential penalties.

For comprehensive filing instructions and the latest updates on VAT return procedures, it is advisable to consult the Polish tax authorities or a tax professional experienced in Polish VAT law.

VAT-Related Fines in Poland

Compliance with VAT regulations is imperative to avoid financial penalties. Polish tax authorities enforce fines for various infractions related to VAT non-compliance. The fines are intended to ensure that businesses meet their VAT obligations promptly and accurately.

Table of VAT-Related Fines

Infraction TypePenalty DescriptionFine / Penalty Range
Late FilingFailure to file VAT return by the due date.Interest on the tax due at the statutory rate, possibility of penal fiscal liability.
Late PaymentDelay in payment of VAT due.Interest on the late payment at the statutory rate.
Inaccurate Filing under the VAT directiveErrors or incomplete information in VAT filing.Up to 100% of the understated tax or inaccuracy, plus interest at the statutory rate.
Failure to RegisterNot registering for VAT when required to do so.Fines proportional to the VAT that should have been paid, plus interest at the statutory rate.
Record Keeping ViolationsInadequate VAT invoice and records maintenance for the required period.Financial penalties depending on the severity and impact of the records inadequacy.

These values are indicative and may vary based on the circumstances of each case. Current laws and regulations should be reviewed for the most accurate information. Engaging a tax professional for advisory services is highly recommended for detailed guidance and compliance assurance.


VAT Registration Thresholds in Poland

For entrepreneurs considering or conducting business in Poland, it’s essential to understand the thresholds for mandatory VAT registration:

  • For local Polish businesses: VAT registration is mandatory when the turnover exceeds 200,000 PLN (approximately 45,000 EUR) in the previous tax year.
  • For EU-based businesses: There is no threshold for VAT registration; it is required from the first sale to Polish consumers.
  • For non-EU-based businesses: Mandatory VAT registration from the first sale, and a fiscal representative might be required for the registration process.
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Do you have inventory stored abroad because you sell through Amazon FBA, for example, or use a European fulfillment center? Then you need an European VAT registration in that country! Save yourself the paperwork and let us apply for your VAT registration.

Where can I use the VAT registration?

You can use the VAT number for any business purpose. For example, when selling through Amazon,, Shopify or another platform. The number is also valid if you are going to do business locally that requires a European VAT number.

If you have a VAT registration abroad, you will also have to file VAT returns there. How often and when to do so, depends on the country. It can be monthly, or quarterly.

We understand that you don’t feel like doing all the VAT administration. So leave it to us: link your sales accounts to Staxcloud, so we can always accurately file your European VAT return. Then you won’t spend any more time on VAT returns.

July 1, 2021, the One Stop Shop went into effect, also known as the One-Stop Shop system. Do you sell more than €10,000.- across borders every year? Through this new regulation, you declare your VAT of all the countries in which you do business at once. If you have all your stock in your country of residence, you no longer need a VAT number in those other countries. In the One Stop Shop declaration, you declare every cross-border sale within the EU.

That involves quite a bit of math. Especially if you sell through multiple platforms! We’ve come up with something on that: you can link all your sales channels (Amazon,, Shopify and more) to Staxcloud. This way you always have all your VAT data at hand, and within 5 minutes you have your One Stop Shop declaration arranged. Staxcloud does the calculations, and our Staxxers handle the declaration further. Handy right?

A tariff is a tax on imported goods, and the tariff number, also called a tariff code or HS code, gives customs officials more information about what kind of item is being imported. The standard code is a six-digit number, but some countries have codes of 8 or 10 digits.

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Vat consult for e-commerce

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Janine Bouwmeester

VAT consultant