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Poland VAT Threshold

EU & NON-EU

NON-EU

For foreign businesses trading in Poland that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

EU

For EU VAT registered companies selling goods over the internet to consumers in Poland, the VAT registration threshold (distance selling) PLN 160,000 is per annum.

For Poland VAT registration non-eu businesses must appoint a Fiscal representative in Poland. This is not a requirement for EU registered businesses.

Poland VAT Rates

Tax on goods sold

23% Standard - All other taxable goods and services

8% Reduced - Certain foodstuffs; water supplies; pharmaceutical products; medical equipment for disabled persons; children's car seats; children’s diapers (disposable); domestic passenger transport; intra-community and international passenger transport by inland waterway and road; some newspapers and periodicals; admission to cultural events and amusement parks; some pay TV/cable TV; writers and composers; social housing; certain renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; restaurants (excluding alcoholic and certain other beverages); admission to sports events; use of sports facilities; undertaker and cremation services; collection of domestic waste; minor repairs of bicycles, shoes and leather goods, clothing and household linen; hairdressing; firewood; some take away food; some bars and cafes (restaurant service only); cut plants and flowers for decorative use and food production (some at 5%); some supplies of new buildings; some construction work on new buildings; treatment of waste water

5% Reduced Some foodstuffs; some fruit juices; certain books and specialist periodicals (including e-books); some agricultural supplies; some food for consumption on-board passenger transportation

0% Zero - Intra-community and international passenger transport (excluding inland waterway and road transport)

Required documents

For Polish Registration

VAT Registration in Poland should be completed before a business carries out its first taxable transaction. The Polish tax office requires businesses to file forms NIP-2 (tax identification number form) and VAT-R (VAT registration form) along with the following documentation:

VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate.

Articles of Association.

An extract from the company’s national trade register.

An original copy of the agreement letter from the Polish bank where the business’ account is held.

Statement regarding the company’s establishment status in Poland for VAT purposes

Description of activities to be carried out in Poland.

A power of attorney if a fiscal representative is used.

If VAT compliance services are used, a copy of the agreement with the organization providing the service.

All copies of documents must be translated into Polish by a certified translator and certified by a notary.

FAQ

FAQ