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VAT-registered businesses outside of the European Union are eligible to recover VAT on business costs from VAT Refund In Poland | VAT IT under the 13th Directive.

Poland’s VAT Rates

Poland first began levying a value added tax (VAT) in 1993, at a standard rate of 22%. Called podatek od towaróv i usług (PTU for short), this tax has remained remarkably consistent since its adoption. In the nearly 30 years since it was introduced, the rate has only changed once—rising by 1% in 2011. 

As a member of the EU, Poland must maintain a standard VAT rate above 15%. At 23%, Poland’s VAT not only surpasses the required amount—but also ranks among the highest standard rates in Europe.

Current Rates in Poland

In Poland, VAT is separated into four categories:

• Standard rate (23%) – Goods and services that aren’t listed under the other rates fall under the standard rate.
• Reduced rate (8%) – The first reduced VAT rate includes products and services like newspapers, “non-basic” foodstuffs, agricultural goods, healthcare products, funeral services, and hotel accommodations.
• Super reduced rate (5%) – Basic foods such as meat, bread, dairy products, and fruits and vegetables land in this category. Other super-reduced VAT rate goods include products for children, hygiene products, and books.
• Zero rate (0%) – Zero-rated goods and services include international transport and all related services, as well as the export of goods.

How to Pay VAT Bill in Poland

Whether you’re based in Poland, the EU, or further afield, if you do business in this EU member state, you’ll likely have to register for a Polish VAT number. Once you have a VAT number, you must submit regular VAT returns. There are two schedules for submitting VAT returns:

• Monthly returns – Monthly returns are the default option. If you file monthly, you must submit the JPK_V7M form by the 25th day of the following month. 
• Quarterly returns – If the Polish Ministry of Finance considers you one of the “small taxpayers” (with annual sales under 1.2 million euros), you may request to file monthly. For monthly VAT return, you must submit the JPK_V7K form by the 25th day of each quarter (April, July, October, and January).

Regardless of how frequently you submit, you must log in to your account and complete the process online. You can make payments by transferring funds into a Polish account.

If you are supposed to receive a VAT refund, Poland will reimburse you within 60 days of the tax return submission date. Note that you must submit your Poland VAT refund application in Polish.

Poland VAT Compliance

To comply with Poland’s VAT requirements and receive possible repayments, you must follow several guidelines. These include:

• Keeping detailed paper or electronic records of transactions in compliance with the Polish VAT act
• Using a cash register to record sales
• Maintaining records and accounts for at least eight years

Additionally, you must submit your VAT returns on time; late submissions may be subject to fines.

If you need support with filing a VAT refund or return in Poland, don’t hesitate to contact our team of experts.

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Sources:

Organisation for Economic Co-operation and Development. Consumption Tax Trends – Poland. https://www.oecd.org/tax/consumption/consumption-tax-trends-poland.pdf

Podatki.gov.pl. List of VAT Rates. https://www.podatki.gov.pl/en/value-added-tax/general-vat-rules-and-rates/list-of-vat-rates

Biznes.gov.pl. What you should know if you want to settle VAT. https://www.biznes.gov.pl/en/firma/taxes-and-insurance-in-poland/vat/what-you-should-know-if-you-want-to-settle-vat

Podatki.gov.pl. Paying VAT. https://www.podatki.gov.pl/en/value-added-tax/paying-vat/

Podatki.gov.pl. VAT refunds. https://www.podatki.gov.pl/en/value-added-tax/vat-refunds/

Podatki.gov.pl. Keeping records of transactions. https://www.podatki.gov.pl/en/value-added-tax/general-vat-rules-and-rates/keeping-records-of-transactions/

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