Esta guía ofrece una visión general del IVA en Polonia, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Polonia.
Polonia fue pionera en el uso de mecanismos de pago fraccionado para combatir el fraude en el IVA.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Polonia pueden solicitar su devolución.
¿Haces negocios en Polonia? Tendrás que cumplir las normas de la Ley del IVA polaca.
Solo las empresas que superen el umbral deben registrarse; las que estén por debajo pueden optar por registrarse voluntariamente.
Polonia aplica el IVA a los servicios digitales en función de la ubicación del consumidor, utilizando el sistema OSS para los servicios transfronterizos de la UE.
Los reembolsos del IVA en Polonia se pagan únicamente en zlotys polacos (PLN), y la cuenta bancaria receptora debe poder recibir pagos en PLN.
Por lo general, una entidad solo tendrá derecho a solicitar la devolución del IVA de Polonia si dicha entidad no está establecida en Polonia, no está registrada a efectos del IVA en Polonia (por lo tanto, no tiene un número de IVA en Polonia) y no realiza ningún suministro sujeto al IVA en Polonia. Además, la entidad debe estar establecida en un país que ofrezca un trato recíproco a las entidades polacas en lo que respecta a la devolución del IVA.
Explore la información sobre impuestos indirectos en estos países:
How to Deregister for VAT and What to Consider First A drop in turnover, a change of business model, or the closure of a cross-border sales channel can all result in a company being registered for a tax it no longer needs to charge. Cancelling that registration is rarely as simple as writing to the […]
EDI vs E-Invoicing: What’s the Difference and Which Does Your Business Need? Both EDI and e-Invoicing move structured transactional data electronically between businesses. On the surface they look similar. In practice they serve different purposes, operate through different mechanisms, and carry very different compliance implications depending on where your business operates. Understanding the distinction is […]
Backdating VAT Registration: What Businesses Need to Know VAT registration has a deadline. Miss it, and the tax authority does not simply move the start date forward to when you applied. In most cases, it moves it back to when you should have registered in the first place. That gap between when you were liable […]
VAT IT and Helios: Every Invoice Verified, All Eligible VAT Recovered. When your business crosses borders, the tax rules, invoice formats, and compliance requirements change with every country you enter. Most expense platforms were not built to handle that. Managing it across multiple vendors is where things tend to go wrong. Helios and VAT […]
Oman’s e-Invoicing Rollout Just Changed. Here Is the Updated Timeline. On 9 August 2026, Oman’s Tax Authority issued Decision No. 189/2026, adjusting the phased rollout of its mandatory e-Invoicing programme and providing more clarity in respect of the affected taxpayers. The dates have moved. The direction has not. What Changed Phase Who It Covers Previous […]
VAT in the Events Industry: The Triggers That Catch Businesses Out Most event businesses think they have a VAT plan. What they actually have is a VAT filing plan. Those are not the same thing. Filing returns on time does not protect you if the underlying classification of your supplies is wrong. If admission […]
Branch vs Subsidiary: Why the Distinction Matters More Than You Think for VAT Reclaim Most multinationals know the difference between a branch and a subsidiary from a corporate law perspective. Fewer realise how dramatically that distinction affects their VAT position, and specifically, how much recoverable VAT they may be leaving on the table because of […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. If California was the state your US Sales Tax compliance team never had to think about, that changes in six months. Governor Gavin Newsom has signed Senate Bill 122 into law as part of California’s 2026-2027 budget. From 1 January […]
VAT in the Digital Age (ViDA): The Complete Guide to the EU’s VAT Reform VAT in the Digital Age, better known as ViDA, is the European Union’s biggest overhaul of VAT rules in a generation. After nearly two years of political deadlock, the reform is no longer a proposal, it is enacted EU law, with the first major deadlines within the […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. In today’s rapidly evolving business landscape, organisations are seeking innovative solutions to streamline financial operations, enhance compliance, and drive cost savings. Two leading platforms in this space, SAP Concur and eezi, Powered by VAT IT, offer powerful capabilities individually. When integrated, they […]
En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
