VAT in Poland guide

VAT rates

The term “taxable supplies” refers to supplies of goods and services that are liable to a rate of VAT, including the zero rate.

The VAT rates are:

• Standard rate: 23%
• Reduced rates: 5% and 8%
• Zero rate (0%)

The standard rate of VAT applies to all supplies of goods or services unless a specific measure provides for a reduced rate, the zero rate or an exemption.

Polish VAT for digital service providers

In case of digital services, telecom services or broadcasting services supplied in a B2B context, the place of supply is the place where the recipient is established. No Polish VAT should be charged, and reverse charge applies unless supplier and customer are established in Poland. In case of digital services, telecom services or broadcasting services supplied in a B2C context we refer to the section on the Mini One-Stop Shop below for more information.

Mini One-Stop Shop

The optional simplification measure called the “Mini One-Stop Shop” (MOSS) with respect to digital services, telecommunication services and broadcasting services supplied in a B2C context. The supply of these services is generally considered as taking place in the Member State of the customer, not the Member State of the supplier.The MOSS scheme allows all taxable persons supplying digital services, telecommunication services or broadcasting services to nontaxable persons in EU Member States in which they do not have an establishment, to account for the VAT due on those supplies via a web portal in the Member State in which they are identified. The MOSS allows qualifying taxable persons to avoid registering in each Member State of consumption. The MOSS simplification is available both for taxable persons established in the EU and outside the EU. The MOSS generally mirrored the scheme that was in place for non-EU established suppliers of electronically supplied digital services, telecommunication services or broadcasting services supplied to final consumers. Persons already registered under the pre-existing scheme for electronically supplied digital services, telecommunication services or broadcasting services, should retain their existing individual VAT identification numbers for the purposes of the MOSS.

VAT Registration Poland

The obligation for VAT registration in Poland might be triggered in different ways. Here is the the list of most common scenarios:

• Importing goods into Poland from non-EU countries;
• Buying and selling goods in Poland (excluding domestic reverse charge);
• Selling the goods from Poland to customers in other countries (B2B or B2C);
• Acquiring goods in Poland from another EU country (Intra-community acquisitions);
• Holdinging and storing inventory in Poland for selling, distribution or consignment;
• E-commerce sales of goods to Polish consumers, subject to Distance Selling VAT registration thresholds;
• Organising events in Poland where attendees or delegates are paying admission.

Late – registration penalties

No specific penalty applies to late VAT registration in Poland. However, penalties are assessed if, as a result of late registration, a taxable person pays VAT late or submits VAT returns late. Penalties may include fines and criminal penalties.

Fiscal representative Poland

Non-EU business which are selling in Poland will have to appoint a fiscal representative for the VAT registration and compliance in Poland.
Fiscal representative is jointly liable for the VAT compliance duties for non-EU companies.
Need a Fiscal Representative Service in Poland? 1StopVAT can provide it together with other Global VAT/GST/Sales tax compliance services.