Country – Poland – VATupdate

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
Local name	Podatek od towarow i uslug (PTU)
VAT number format	PL 1234567890 international transactions. 1234567890 for domestic only traders
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 businesses?	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 Click HERE for more info
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

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.