VAT in Poland

Poland is called as the first Amazon Marketplace of 2021. Amazon is presented in Poland since 2014 and expands really hugely in the country. There are more than 10 fulfillment centres in operation to support the deliveries across the continent. Your products might be subject to Polsih VAT in case you have given consent to Amazon to store your inventory in one of its fulfilment centres in Poland.

How to register for VAT in Poland

The registration for VAT ID number in Poland is quite fast. The Polish Tax Authority issues the VAT ID within days. But still keep on mind that only orginal documents with sworn translations to Polish are accepted by Tax Authority in Warszawa. In Poland, your business will firstly get the VAT ID number valid only for local tax operations. In second step, you´ll get the format valid in VIES. This EU valid number is used for exempted EU deliveries such as transfers of own goods between the EU warehouses or for BtoB sales in Europe.

Periodical VAT returnes are generally filled and submitted to the 25th day of the month following the end of the tax period.

This tax period is monthly. Under some conditions, it can be changed to quartely period.

Penalities for any late submission are set by the Tax Authority.

Poland is part of the EU, but uses the Polish Złoty (PLN). Also the VAT returns are submitted in Polish Złoty. Our calculator automatically converts the euros to the respective currencies of the country.

Tax returns may be submitted only by electronic means, in the form of a JPK_VAT (SAF-T Standard Audit File Tax) with tax returns file.

In Poland there are 3 different VAT rates:

• Reduced VAT rate of 5%
• Reduced VAT rate of 8%
• Standard VAT rate of 23% on most of goods and services.

You may apply the 8% rate to, the supply of the goods and services listed in Annex 3 to the VAT Act and Annex to the Regulation of the Minister of Finance of March 25, 2020 on goods and services for which the tax rate on goods and services is reduced, and the conditions for applying reduced rates (Journal of Laws, items 527, 715, 736, 1487), inter alia:

• certain food products (e.g. sugar, spices, certain processed and preserved food)
• newspapers and periodicals (including e-publications other than publications wholly or predominantly consisting of video content or audible music) – except regional or local periodicals (printed or on disks, tapes and other media)
• goods and services of a kind normally intended for use in agricultural production (e.g.animals, plants, seeds, fertilizers and plant protection products)
• animal feeding stuffs; veterinary services
• healthcare products (pharmaceutical products; medical devices; certain disinfectants applied in health protection)
• selected devices for the blind
• services related to admission to cultural, sports and recreational events (admission to shows, theatres, circuses, amusement parks, concerts, museums, zoos, cinemas etc., admission to sporting events and use of sporting facilities)
• lending in libraries of books and newspapers
• services of general interest (e.g. supply of water, supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by public bodies)
• funeral services
• transport of passengers and their accompanying luggage
• reception of radio and television broadcasting services (excluding VOD)
• the supply, construction, renovation, modernisation, thermal modernisation or conversion of buildings or parts thereof subject to the social housing programme (single-family houses up to 300 square meters and flats up to 150 square metres)
• maintenance of private dwellings, excluding materials which account for a significant part of the value of the service supplied
• accommodation provided in hotels and similar establishments
• food and beverages serving services (excluding the supply of beverages and goods unprocessed by the taxpayer - other than those that are subject to a reduced rate, as well as seafood)
• some labour intensive services (hairdressing services, repair of footwear and leather goods, repair and alteration of clothing and home textiles, bicycle repair)

You may apply the 5% tax rate to the supply of goods listed in Annex 10 of the VAT Act, inter alia:

• basic foods (e.g. bread, meat, fish, fruits and vegetables, dairy products, bakery products, farinaceous products, eggs, fruit and vegetable juices, soups, broths, homogenised and dietetic food)
• products for children and hygiene products (food for infants and toddlers, pacifiers, nappies, car seats, sanitary pads and tampons)
• printed books, books on disks, tapes and other media and e-books (other than publications wholly or predominantly consisting of video content or audible music) as well as regional or local periodicals (printed or on disks, tapes and other media)

The deadline for VAT payment in Poland is the same as for VAT filing. It is the 25th day of the month following the end of the tax period

Each VAT payer gets its own bank account to which the payable VAT needs to be sent. Taxeedo will inform you about this unique banc account at the moment of VAT registration in Poland.

The payment is possible by standard SEPA payment.

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