VAT in Poland guide

VAT rates

The term “taxable supplies” refers to supplies of goods and services that are liable to a rate of VAT, including the zero rate.

The VAT rates are:

• Standard rate: 23%
• Reduced rates: 5% and 8%
• Zero rate (0%)

The standard rate of VAT applies to all supplies of goods or services unless a specific measure provides for a reduced rate, the zero rate or an exemption.

Polish VAT for digital service providers

In case of digital services, telecom services or broadcasting services supplied in a B2B context, the place of supply is the place where the recipient is established. No Polish VAT should be charged, and reverse charge applies unless supplier and customer are established in Poland. In case of digital services, telecom services or broadcasting services supplied in a B2C context we refer to the section on the One-Stop Shop below for more information.

One-Stop Shop

On 1 July 2021 EU has introduced a so-called “One-Stop-Shop” (OSS) system which has replaced a previously applied “MiniOneStopShop” (MOSS) system. OSS has extended the scope of MOSS from digital goods and services to all goods and services sold B2C in the EU. OSS is an electronic portal that simplifies VAT compliance for online sellers, i.e., online businesses that sell goods and/or services in the EU are now only required to register for VAT in one EU country for all their B2C sales in the EU. If such sellers’ B2C sales in EU are above the applicable threshold, which is 10.000,00 EUR throughout the EU, businesses are liable to charge, collect and remit VAT in the Member State where their B2C buyers are located, instead of the Member State or country of their incorporation, i.e. online sellers have to apply the VAT rate of the Member State where the goods are dispatched or where the services are supplied. AS each EU Member State has an online portal where businesses can register for OSS and submit their VAT returns in one Member State for their B2C sales throughout the EU, it is estimated that VAT compliance costs will be significantly reduced. Registration in the OSS system is available for both – taxable persons established in the EU and outside the EU.

VAT Registration Poland

The obligation for VAT registration in Poland might be triggered in different ways. Here is the the list of most common scenarios:

• Importing goods into Poland from non-EU countries;
• Buying and selling goods in Poland (excluding domestic reverse charge);
• Selling the goods from Poland to customers in other countries (B2B or B2C);
• Acquiring goods in Poland from another EU country (Intra-community acquisitions);
• Holdinging and storing inventory in Poland for selling, distribution or consignment;
• E-commerce sales of goods to Polish consumers, subject to Distance Selling VAT registration thresholds;
• Organising events in Poland where attendees or delegates are paying admission.

Late – registration penalties

No specific penalty applies to late VAT registration in Poland. However, penalties are assessed if, as a result of late registration, a taxable person pays VAT late or submits VAT returns late. Penalties may include fines and criminal penalties.

Fiscal representative Poland

Non-EU business which are selling in Poland will have to appoint a fiscal representative for the VAT registration and compliance in Poland.
Fiscal representative is jointly liable for the VAT compliance duties for non-EU companies.
Need a Fiscal Representative Service in Poland? 1StopVAT can provide it together with other Global VAT/GST/Sales tax compliance services.