VAT Registration in Poland – Obligations, Deadlines & Compliance

You may be required to register for VAT in Poland if, among other things, you sell goods in Poland, dispatch goods from Poland to another European Union country or bring goods from an EU country into Poland, provide real estate-related services to an entity that does not account for VAT in Poland, import goods from outside the European Union into Poland or export goods from Poland outside the European Union.

Registration with the tax office must take place before the first taxable activity is carried out in Poland.

Exemptions based on turnover achieved in the tax year, that is, sales of up to PLN 240,000, do not apply to taxpayers that do not have a fixed establishment in Poland. If in this situation you do not carry out any other activity that is exempt from VAT due to its nature, for example, certain healthcare or financial services, you are required to register regardless of the turnover achieved.

Registration of a foreign entrepreneur usually takes approximately 2 weeks from the date on which complete documents are submitted. Please note that authorizing another entity to submit tax returns additionally requires the registration of a power of attorney.

VAT registration itself does not require opening a Polish bank account. Please note, however, that VAT shown in Polish tax returns cannot be transferred to a foreign bank account. In addition, a Polish bank account is required for split payment transactions. The Polish bank account should be included on the VAT whitelist.

There is no annual VAT return in Poland. Each settlement period is a separate period. If transactions were not reported in the correct settlement period, you are required to correct them.

As a VAT taxpayer, you are entitled to deduct input VAT if certain conditions are met: you are registered as an active VAT taxpayer; the acquired goods or services are connected with your taxable, that is business, activity; you have received a document entitling you to a tax deduction, usually an invoice; and the expenses are not excluded from deduction, for example accommodation and catering services.

In addition, there are cases in which input VAT deduction is not possible — among others, where the turnover is not taxable or is VAT-exempt, or where it is documented with an empty invoice, for example, for a non-existent activity.

The basic deadline for a VAT refund in Poland is 40 days from the date of VAT settlement, meaning the submission of a JPK file with the relevant instruction. If you have not made any sales, the refund period is extended to 180 days. The head of the tax office has the right to extend this deadline if they consider that the VAT refund requires additional verification.

The tax office very often reviews VAT refunds through so-called verification activities.

In practice, the tax office requests the documents indicated in the settlement, in particular sales and purchase invoices, documents confirming the export of goods to countries outside the European Union and the movement of goods within the European Union as part of an intra-Community supply of goods, as well as explanations regarding the connection between the purchases and the taxable activity, meaning the structure of the business activity.

No. As a general rule, services should be taxed in the country where they are supplied. Even if you are registered in Poland, the service will not be taxed in Poland if:

• you do not have a fixed establishment in Poland,

• you do not purchase a service for which a special place of supply has been defined, for example, a real estate-related service.

An intra-Community supply of goods is exempt from tax if certain conditions, including documentation requirements, are met. The taxpayer must prove in their documentation that the goods forming the subject of the intra-Community supply were exported from Poland to another EU country. This usually involves transport documents received from the carrier, for example, properly completed CMR consignment notes, and a specification of individual cargo items, including information such as the quantity, weight and dimensions of the goods.

As a general rule, you may be registered as a VAT taxpayer in Poland without reporting transactions in your VAT return. However, if no tax returns are submitted for six consecutive months or two consecutive quarters, the tax office may remove the taxpayer from the register. Removal from the register may be prevented, among other things, if it is demonstrated that the failure to submit returns results from the specific nature of the business activity.

Foreign entrepreneurs who have a fixed establishment in Poland will be required to use the Polish KSeF e-invoicing system. The introduction of the KSeF system is planned from 1 February 2026 for entrepreneurs whose sales value, including tax, exceeded PLN 200,000,000 in 2025, and from 1 April 2026 for others.

Several VAT rates apply in Poland. The standard rate is 23%. There are also reduced rates: 8% for selected goods and services such as construction services, catering services and medical devices, and 5% for basic food products, books and specialist journals. Certain goods are exempt from VAT.

We verify the specific tax rate for you and, if necessary, prepare an application for binding rate information to secure the application of the reduced rate.

When activities in Poland are ended, this fact must be reported on a special form within 7 days from the date on which the taxable activity ended.

The costs depend on the scope — one-off registration or ongoing compliance support — as well as on your transaction volume. Before we begin, you will receive a transparent and clear offer with no hidden costs. Contact us for a non-binding initial consultation.