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:
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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.
