Poland
Polandis one of the 27 Member States of the European Union.
Basic VAcTs
| Latest update | 01.06.2024 |
| Country ISO Code | PL |
| EU Member State | Yes |
| VAT Rates | |
| Standard VAT Rate | 23% |
| Reduced VAT Rate | 8% |
| Special Reduced VAT Rate |
4% + 5% + 7% |
| VAT Compliance | |
| Standard VAT Return filing period | Monthly * |
| Standard VAT Return filing deadline | 25th day of the second month following the filing period |
|
VAT Representation required for non-resident |
Yes, mandatory for non-EU businesses except Norway and United Kingdom |
| Record retention period | 7 years (10 years relating to immovable property) |
| Electronic invoicing | Not mandatory for B2B transactions |
| Real-time reporting | n.a. * |
| Special Rules | |
| General domestic reverse charge for domestic supplies of goods by non-resident businesses? |
Yes, domestic supplies of goods by non-resident businesses to VAT registered B2B customers |
| Other domestic reverse charge mechanisms? | Yes, e.g. supplies of specific goods (e.g. scrap, waste materials), supply of CO2-certificates |
| Postponed Accounting on Import | Yes, under conditions |
| VAT Grouping possible? | Yes |
| VAT Refunds for non-EU businesses? | Iceland, Macedonia, Norway, Switzerland and some other countries (to be verified on a case-by-case basis) |
| Remarks | |
| Link to VAT Law | HERE |
| Remarks | * SAF-T file (VAT ledgers) must be submitted together with the VAT Return |
Here's an overview of the latest VAT news for this country.
