For many entrepreneurs, the issue of paying VAT in Poland becomes a major headache. To pay or not to pay? When to register? Which VAT rate to choose?
W12 & Wikielson have prepared a brief guide to help you understand these issues.
What is VAT in Poland?
VAT in Poland is the equivalent of a value-added tax. For businesses, it’s important to understand that VAT requirements depend on who you work with:
- Within Poland — domestic VAT is paid to the Polish budget.
- With companies from EU and EFTA countries — VAT-EU (EU VAT number) is also paid to the Polish budget.
- With companies outside the EU and EFTA — VAT is paid in the importing country, and proof of tax payment must be provided to Polish tax authorities.
Main VAT rates in Poland
| Rate | Application |
|
23% |
Standard rate for most goods and services |
|
8% |
Residential construction, real estate |
|
5% |
Agricultural production, food products |
|
4% |
Passenger transport |
|
0% |
Import of goods from outside the EU and EFTA (upon import) |
Important: The 0% rate is not an exemption. With a 0% rate, you are still required to file declarations, but you do not pay the tax.
How to obtain a VAT number in Poland and who must do it?
A VAT number in Poland must be obtained by entrepreneurs (sole proprietorships) and companies (limited liability companies) that:
- Voluntarily register as a VAT payer.
- Have annual sales revenue exceeding the limit of PLN 240,000.
- Engage in activities that require mandatory VAT registration.
How to obtain a Polish VAT number?
- Submit an application to the tax office.
- Attach proof of business registration.
- Wait for the VAT number to be assigned.
The process takes from a few days to a few weeks. Our specialists help with filling out and submitting documents to avoid errors and delays.
When does a business not need to obtain a VAT number in Poland?
Some activities are legally exempt from VAT registration in Poland. These include:
- Medical services
- Social assistance
- Educational services
- Management of pension programs, investments, insurance
- Supply of agricultural products, and others
VAT number, Poland, W12 & Wikielson
Late payment of VAT results in additional assessments, penalties, and problems with the tax office.
We offer:
- Assistance with business registration and VAT registration.
- Full accounting support considering all VAT nuances.
- Consultations on legal stay in Poland.
Contact us for a consultation, and we will choose the optimal scheme for your business.
