VAT (Value Added Tax) was introduced in Poland in 1993 with major reforms in 2004 to adjust the local legislation to European Union (EU) VAT rules. The country joined the EU that same year.
Tax administration in Poland is based on a hierarchy with local tax offices being primarily responsible for taxpayers’ VAT settlements based on the local jurisdiction (i.e. based on the taxpayer’s place of establishment).
Source Taxbackinternational
