- Foreign companies in Poland may owe VAT on taxable activities like selling, importing, or storing goods; the standard rate is 23%, with reduced rates of 8%, 5%, and 0% for certain goods/services.
- Foreign businesses without a Polish establishment cannot use the local small-business VAT exemption and generally must charge VAT from the first transaction, unless covered by the EU SME scheme or reverse charge rules.
- VAT taxpayers must file JPK_V7M monthly or JPK_V7K quarterly by the 25th day of the following month.
- Poland’s KSeF e-invoicing system requires B2B invoices in FA(3) XML via a central platform; mandatory rollout started for large taxpayers on Feb. 1, 2026, then all VAT-registered businesses on Apr. 1, 2026, with micro-entrepreneurs deferred to Jan. 1, 2027.
- Intrastat reporting is also required above 2026 thresholds of PLN 6,000,000 for arrivals and PLN 2,800,000 for dispatches.
Source: crido.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.
