| Currency | Polish złoty (PLN, zł) |
| Languages | Polish |
| Largest Marketplace | Allegro.pl |
| Most Popular Product Category | Fashion and Accessories |
| Tax Authority | Krajowa Administracja Skarbowa (KAS) / The National Revenue Administration |
| VAT Rates | Standard – 23% |
| Reduced – 8% | |
| Super Reduced – 5% |
There are at least five different factors that affect whether you need to register for VAT in Poland. You can find all the information you need on this page.
The quickest way to know is to ask.
Schedule a call with a member of our team and tell them about your business. They’ll help you work out whether you need to register for anything in Poland.
With an Import One Stop Shop registration you can ship orders to customers all over the EU, not just Poland. The catch is that you can only use it for shipments with an intrinsic value under EUR 150.
Shipping Delivered At Place (DAP) puts the responsibility for Import fees, duties and VAT on your customer. It's generally a worse experience for them and is often linked to cart abandonment.
Online marketplaces like Amazon or eBay are responsible for collecting and remitting the VAT on certain sales on their platforms. Marketplaces are responsible for the VAT when:
For example, you’re an Amazon seller based in Canada. Your stock is in your warehouse in Edmonton, AB. Your customer in Poland orders a EUR 100 hat from you. Amazon charges your customer Polish VAT and remits it to KAS. You'll still need to register for VAT if your goods are stored in the EU (if you're using Amazon FBA, for example).
If you’re shipping an order with an intrinsic value of more than EUR 150 to Poland, you have two options:
Register for Non-Union OSS
Storing your inventory in Poland creates a “taxable supply” and a VAT obligation. You’ll need to either:
You have three options when your goods are outside the EU at the point of sale:
In the EU, anything that’s not a physical object is considered a service (for VAT purposes). It covers everything from catering services to digital downloads. Selling services to consumers in other EU countries requires you to register for OSS. You can do that through your local tax authority.
Usually, when your EU customer is registered for VAT, the reverse charge mechanism applies. When you issue the invoice, you include the words “reverse charge mechanism”. Your customer then accounts for it on their VAT return. It's important to get it right though - issuing invoices incorrectly can put you in the position of having to refund VAT to your customer when you've already paid it to a Tax Authority.
Generally, B2B sales between EU states are zero-rated if you're both VAT registered. It doesn’t necessarily require you to be registered in Poland, either. However, you do have to:
Have you crossed an Intrastat threshold in Poland? Find up-to-date thresholds in our Intrastat Table.
If you have, don't worry. You don't have to deal with the burden of compiling and filing them if you don’t want to. SimplyVAT can do it for you.
Otherwise, Poland's invoicing requirements follow the EU VAT Directive. They need to include:
You can get a VAT refund in Poland, even if you're not registered for VAT there. Learn about all the VAT refund options in Poland from our blog: How to Get a VAT Refund in Europe
VAT refunds for non-EU companies are admin-intensive and can take a long time. It involves reciprocity agreements, minimum claims, claim periods - the whole works. If you’d like a refund but don’t want to spend time chasing it, get SimplyVAT to handle it for you.
We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.
Poland VAT Rates
