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 |
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.
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