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

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)
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.

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