- Online sales require adherence to tax laws including VAT regulations
- VAT rates in Poland usually stand at 23% but can be lower for specific goods and services
- For online sales, the VAT obligation typically arises at the point of delivery or service completion
- Pre-shipment payments like deposits can trigger VAT obligations at the time of payment
- EU sales require VAT-EU registration and VAT is charged based on the customer’s residence
- B2B transactions within the EU use a reverse charge mechanism where VAT is accounted for by the buyer
- Sales outside the EU are exempt from VAT but must be properly documented for customs
- Businesses must register for VAT if annual sales exceed 200,000 zł starting in 2024
- VAT declarations are required monthly or quarterly along with sales record keeping
- Domestic sales apply a 23% VAT rate or a reduced rate depending on the product
- EU sales exceeding 10,000 euros are taxed at the rate of the customer’s country
- Non-EU sales are VAT exempt but require customs documentation
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
