Taxes in Poland

VAT declaration

Value added tax

Important to know - Polish tax office may refuse in assigning a VAT payer number.

The Polish tax system uses value added tax - VAT (Value Added Tax).
Legal entities and sole proprietorships may or may not be taxpayers - it all depends on the legal requirements for the types of activities you perform, your turnover, the presence of cross-border trade and so on.
You do not automatically become a VAT payer (even if you are obliged to be a VAT payer by law).
In Poland, your declaration will be examined by the tax office and it may refuse, the issue of preparing for VAT should be considered at the stage of company registration.
We advise, assist in the preparation of the declaration and accompany you when you receive it.

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Specifics of filling in

VAT declaration

At what point does one have to be a registered VAT payer?

You are obliged to file a declaration prior to the commencement of your activity if you are to be a VAT payer based on the activities carried out or prior to the commencement of a transaction that is subject to VAT or at random

Who has to pay

The list of reasons and conditions for which you must be a contributor or may be exempted is described in the Ustawa o podatku od towarów i usług

How much you have to pay

The VAT rate can vary from 0% to 23% depending on the activities and terms of the transaction

When to pay VAT

By the 25th day of the reporting month

Where to pay

To the tax office at the taxpayer's location (legal address in case of a legal entity and place of residence in case of an entrepreneur)

What can be the reasons for refusal

  1. the data provided in the declaration is false
  2. the person requesting the declaration does not exist
  3. it is not possible to contact the person filing the declaration or his or her representatives
  4. Failure of a person or his representative to appear when summoned to the tax inspectorate
  5. there is information that the person may carry out the activity with unlawful intention
  6. the court ruled to prohibit entrepreneurial activity in respect of the person who filed the declaration

IMPORTANT! It should be borne in mind that these reasons may be interpreted differently in different tax inspectorates and be prepared to give a reasoned justification for them

How to file a VAT declaration

Download online, fill in and send to the tax office or contact us

Where to check - White sheets of VAT payers

It is possible to verify the paying counterparty:
Biała lista podatników VAT Polska
Biała lista podatników VAT UE