- VAT returns are essential for businesses operating in Poland.
- Polish VAT is similar to other EU systems but includes specific national regulations.
- VAT in Poland is an indirect tax on goods and services.
- Businesses collect output VAT on sales and pay input VAT on purchases.
- The difference between output and input VAT is remitted to tax authorities or refunded.
- Standard VAT rate is 23 percent.
- Reduced rates include 8 percent for certain foodstuffs and services, 5 percent for basic foodstuffs and books, and 0 percent for intra-Community supplies and international transport.
- Monthly VAT returns are due by the 25th of the following month.
- Quarterly VAT returns are due by the 25th of the month following the quarter’s end.
- Payment of VAT liability is due with the submission of the return.
- Deadlines shift to the next working day if the 25th is a weekend or public holiday.
- Other obligations include EC Listing, Intrastat Declarations, and Reverse Charge Listings.
- Businesses registered for VAT in Poland must file returns.
Source: eurofiscalis.com
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.
