VAT Returns – Poland

Poland

VAT Name :
Podatek od towarow I uslug (PTU)

VAT Number Format :
1234567890 (10 characters)

VAT Information Office :
Drugi Urzad Skarbowy (Second Tax Office) Warszawa-Srodmiescie, ul.Jagiellonska 15, 03-719 Warsaw

RATES

RateTypeWhich goods or services
23%StandardAll other taxable goods and services
8%ReducedCertain foodstuffs; Supplements and substitutes; Certain live animals; Water; Certain medical products; Certain medical equipment; Children's car seats; Passenger transport; Restaurant and catering; Sporting events; Certain periodicals; Hotel accommodation; Admission to shows etc.; Commercial and public radio and TV; Writers, composers, performing artists - transfer of copyrights etc.; Social housing; Renovation and repair of private dwellings; Some agricultural products; Street cleaning; Waste collection/treatment; Some repair services; Undertakers; Crematoriums; Hairdressing; Imported works of art; Art supplied by creator; Firewood
5%ReducedReduced e books; Live animals; Certain plant products; Certain books; Newspapers; Some agricultural products
0%ZeroIntra-EU and international passenger transport

EXEMPTIONS

  • Health services
  • Insurance and banking services
  • Educational, art and science services
  • Postage services
  • Certain services of authors and artists
  • Supply of buildings other than new buildings
  • Supply of land
  • Option to tax can apply in certain cases to buildings other than new buildings

THRESHOLDS

Registration Threshold : PLN 200.000
Distance Selling Threshold : PLN 160.000
Intrastat : Dispatches (full) – PLN 108.000.000
Intrastat : Dispatches (simplified) PLN 2.000.000
Intrastat : Arrivals (full) – PLN 65.000.000
Intrastat : Arrivals (simplified) PLN 4.000.000
Intra-Community Acquisition Threshold : PLN 50.000
VAT Free Shopping for Tourists : PLN 200

PENALTIES

Tax audits : 20% charge of VAT unpaid or excessive input VAT claimed can be increased to 30%. Penalties can be uplifted to 100%
Late Filing/Late Payment : maximum penalty EUR 600 plus a fixed interest charge on late payment assessed by reference to rate from Polish Central Bank

Other :
– Late filing of EC Sales: fines up to EUR 807 pus 10% interest
– Late filing of Intrastat: minor penalties for late filings
– Higher penalties may apply in cases of fraud

DEADLINES

Assessment Period : 5 years
Standard Tax Period : Monthly

Quarter filing for small businesses using cash accounting

ESL filing – monthly submitted by 25th day following reporting period; by 15th day following reporting period if paper return
Intrastat filing – 10th working day following reporting period