This guide provides an overview of VAT in Poland, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Poland.
Poland pioneered the use of split-payment mechanisms to combat VAT fraud.
Foreign businesses incurring expenses in Poland? You might be eligible for a VAT refund.
Doing business in Poland? You’ll need to play by the rules of the Polish VAT Act.
Only businesses above the threshold must register; those below it can choose to register voluntarily.
Poland applies VAT on digital services based on the consumer’s location, utilizing the OSS system for EU cross-border services.
Poland VAT refunds are paid out in Polish Złoty (PLN) only, and the receiving bank account must be able to receive payment in PLN.
Generally an entity will only be entitled to claim a Poland VAT refund if that entity is not established in Poland, does not have a Poland VAT registration (thus, it does not have a VAT number in Poland), and does not make any taxable supplies that would be subject to VAT in Poland. Additionally, the entity must be established in a country that offers reciprocal treatment to Polish entities regarding VAT refunds.
Explore indirect tax information in these countries:
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