Ce guide fournit un aperçu de la TVA en Pologne, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions en Pologne.
La Pologne a été pionnière dans l'utilisation de mécanismes de paiement fractionné pour lutter contre la fraude à la TVA.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles en Pologne peuvent la récupérer.
Vous faites des affaires en Pologne ? Vous devrez respecter les règles de la loi polonaise sur la TVA.
Seules les entreprises dépassant le seuil doivent s'enregistrer ; celles qui se situent en dessous peuvent choisir de s'enregistrer volontairement.
La Pologne applique la TVA sur les services numériques en fonction du lieu de résidence du consommateur, en utilisant le système OSS pour les services transfrontaliers au sein de l'UE.
Les remboursements de TVA en Pologne sont versés uniquement en zlotys polonais (PLN) et le compte bancaire destinataire doit pouvoir recevoir des paiements en PLN.
En règle générale, une entité ne peut prétendre à un remboursement de la TVA polonaise que si elle n'est pas établie en Pologne, n'est pas enregistrée à la TVA en Pologne (et ne dispose donc pas d'un numéro de TVA en Pologne) et n'effectue aucune livraison imposable qui serait soumise à la TVA en Pologne. En outre, l'entité doit être établie dans un pays qui offre un traitement réciproque aux entités polonaises en matière de remboursement de la TVA.
Découvrez les informations relatives à la fiscalité indirecte dans ces pays :
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