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VAT Registration Guide

VAT Registration in Poland

Everything you need to know about Poland VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

23%
Standard VAT Rate
2–4 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
PLN
Currency

Poland VAT Overview

Poland administers VAT through the UrzÄ…d Skarbowy / Krajowa Administracja Skarbowa (KAS). The standard rate is 23%, with reduced rates of 8%, 5%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Poland. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Poland warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Poland customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Poland

Not required. Foreign companies can appoint a tax representative voluntarily.

Filing Requirements

Filing Frequency
→Monthly (JPK_VAT with return)
Intrastat Thresholds
Arrivals€4,000,000
Dispatches€2,000,000
VAT Number Format
PL + 10 digits (e.g. PL1234567890)

Key Rules in Poland

•JPK_VAT — combined SAF-T file and VAT return since Oct 2020
•Fastest growing EU economy — strong SME market
•KSeF e-invoicing system — mandatory from 2025 (delayed from 2024)
•No fiscal rep required
•PLN currency — FX considerations for foreign companies

Penalties for Non-Compliance

Late Filing
Late filing fees + sanctions
Late Payment
Base rate + penalty interest

FAQ — Poland VAT

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