Do you sell via Amazon FBA or your own webshop and store inventory in Poland? Then you’ll need to deal with Polish VAT returns in 2026. In this blog we explain when you need a Polish VAT return, which returns apply to you, what the deadlines are in 2026, and the big change this year: mandatory e-invoicing via KSeF.
When do you need to file a VAT return in Poland?
The trigger for a local Polish VAT return is simple: you store inventory in Poland. This can happen because you store products yourself in a fulfilment location or Amazon warehouse, or because you use Amazon FBA, where Amazon can store your products in Polish warehouses and ship from there.
Are you selling from the Netherlands to Polish consumers via distance selling? Then the EU threshold of €10,000 applies. If you exceed that threshold, you charge Polish VAT. You can report those sales via the One Stop Shop (OSS) in the Netherlands, but you can also choose to register locally in Poland and file there. However, once you have inventory in Poland, local Polish registration and filing is always mandatory, regardless of whether you also use OSS.
Which VAT returns exist in Poland?
In Poland, VAT filing is fully digitised. You no longer submit a separate return form: the return and bookkeeping records are merged into one electronic SAF-T file (Standard Audit File for Tax), known as JPK_VAT. There are two variants: JPK_V7M for monthly returns and JPK_V7K for quarterly returns.
JPK_V7M is the monthly variant and the standard for most e-commerce entrepreneurs. The return combines the VAT calculation and transaction records into one monthly file.
JPK_V7K is the quarterly variant. Note: quarterly filing is not available for entrepreneurs without a fixed establishment in Poland. If you are a foreign e-commerce entrepreneur with FBA inventory in Poland, you always file monthly.
Important to know: the JPK file contains not just the calculated VAT, but also all underlying transaction data and individual orders. The Polish tax authority gets direct insight into all your sales data through your return. This makes the return quite complex. The data must match the actual transactions exactly: orders belong in the period they occurred and cannot be shifted afterwards. If the data is not correct and consistent, the return may be rejected. There are also strict requirements for exchange rates: these must be applied and documented correctly.
There is also the VAT-UE (the Polish EC Sales List / recapitulative statement). You submit this when you make intra-community supplies or services to VAT-liable customers in other EU countries.
All returns are filed electronically via the official tax portal podatki.gov.pl. Staxxer has software that connects directly to this portal, so you don’t have to fill it in manually.
Polish VAT rates: 23% (standard), 8% (reduced, e.g. certain construction, hospitality and healthcare products), 5% (reduced, e.g. books and certain food items) and 0% (e.g. exports and intra-community supplies).
Overview: which return, how often and which form?
| Return | How often? | Deadline | Form |
|---|---|---|---|
| VAT return (monthly) | Monthly | 25th of the following month | JPK_V7M |
| VAT return (quarterly) | Quarterly | 25th of the month after the quarter | JPK_V7K |
| EC Sales List | Monthly | 25th of the following month | VAT-UE |
How often do you need to file a VAT return in Poland?
The standard in Poland is monthly filing via JPK_V7M. Most foreign e-commerce entrepreneurs fall into this category.
Quarterly filing (JPK_V7K) is only available for so-called “small taxpayers” (mały podatnik): entrepreneurs with an annual turnover of up to approximately €2,000,000. Important: quarterly filing is not available for new VAT registrants — during the first 12 months after registration, monthly filing is mandatory.
The VAT-UE (EC Sales List) must always be filed monthly, even if you file your VAT return quarterly.
The 2026 deadlines at a glance
Poland’s deadline is consistent: you submit your return and pay any VAT due by the 25th of the month following the return period. If the 25th falls on a weekend or public holiday, the deadline shifts to the next working day.
Specifically for the monthly JPK_V7M in 2026:
- January 2026 return → deadline 25 February 2026
- February 2026 return → deadline 25 March 2026
- March 2026 return → deadline 27 April 2026 (25 April is a Saturday)
For the quarterly return (JPK_V7K):
- Q1 2026 → deadline 27 April 2026
- Q2 2026 → deadline 27 July 2026 (25 July is a Saturday)
- Q3 2026 → deadline 26 October 2026 (25 October is a Sunday)
- Q4 2026 → deadline 25 January 2027
Both the submission and payment must be received by that date.
There is also an important point for companies with a fixed establishment in Poland. Since 2026, mandatory e-invoicing via KSeF (Krajowy System e-Faktur, the national e-invoice system) applies. From the implementation date, you can no longer send invoices as a loose PDF or on paper: every B2B invoice must be created and exchanged in a structured XML format via KSeF. The rollout is phased:
- 1 February 2026: mandatory for large enterprises with a 2024 turnover exceeding 200 million PLN (including VAT).
- 1 April 2026: mandatory for all other VAT-registered entrepreneurs (except the smallest micro-entrepreneurs).
- 1 January 2027: the smallest micro-entrepreneurs (monthly turnover ≤ 10,000 PLN and invoices ≤ 450 PLN) receive an extension to this date.
For Dutch e-commerce entrepreneurs with a Polish VAT number, 1 April 2026 is the key date. Make sure your invoicing or accounting software is KSeF-ready in time, as from that moment an invoice not processed via KSeF is formally invalid.
What happens if you’re late?
Poland has strict penalties for non-compliance with VAT obligations:
- Late payment: you pay statutory interest on the outstanding amount. This rate was around 12% per year at the end of 2025 and is calculated daily.
- Late or non-filing: this falls under the Polish fiscal penal code (KKS) and can result in a fine, the amount of which depends on the severity and the minimum wage.
- Errors in the JPK file: if you don’t correct an error flagged by the tax authority within 14 days, you risk a fine of 500 PLN per error.
Consistently late or non-payment can escalate to higher fiscal penalties. In short: keep a close eye on the 25th and make sure your administration is accurate.
OSS or local filing in Poland?
For many Dutch entrepreneurs, this is the most important question. The rule of thumb:
- Only distance selling from the Netherlands to Polish consumers? Above the EU threshold of €10,000, you report Polish VAT via the OSS scheme in the Netherlands. You don’t need to register locally in Poland.
- Inventory in Poland (FBA, Pan-EU or own warehouse)? Then OSS is not sufficient. You need a Polish VAT number and a local JPK_V7 return.
In practice, many Amazon and Bol sellers combine both: OSS for cross-border sales and a local Polish return for everything shipped from the Polish warehouse.
Not sure whether you need to file locally or can handle everything via OSS? Our VAT specialist Joke is happy to map out your situation and ensure you are fully compliant in both Poland and the Netherlands, including the new KSeF obligation.
