Polish VAT System for Foreign Sellers
Poland's VAT system is administered by the National Tax Administration (Krajowa Administracja Skarbowa). With a standard rate of 23%, it is among the higher rates in the EU. Foreign sellers operating in the Polish market must understand these rules for compliance and profitability.
Polish VAT rates
- 23% standard rate: Applies to most goods and services
- 8% reduced rate: Construction services for residential buildings, certain food products, books, newspapers, hotel services, passenger transport
- 5% reduced rate: Basic food products (bread, dairy, meat, fish, fruit, vegetables), printed books and periodicals
- 0% rate: Intra-EU and export supplies (with documentation)
When must you register for Polish VAT?
A foreign seller must register for VAT in Poland when: holding stock in a Polish warehouse (including Amazon FBA in Poland or Allegro Fulfillment), making domestic B2C supplies in Poland without OSS coverage, or having a fixed establishment in Poland. The registration threshold for Polish-established businesses is PLN 200,000 annually, but foreign sellers with no establishment in Poland must register from the first taxable transaction.
VAT registration process
Registration is done by submitting the VAT-R form to the competent Urzad Skarbowy (tax office). Foreign entities without a Polish establishment typically register at the Second Tax Office Warsaw-Srodmiescie (Drugi Urzad Skarbowy Warszawa-Srodmiescie). A Polish tax representative may be required for non-EU sellers. Processing takes approximately 2-4 weeks, and the tax office issues a confirmation of VAT registration upon approval.
JPK (Jednolity Plik Kontrolny) reporting
Poland has one of the most advanced digital tax reporting systems in the EU. The JPK_VAT file (now JPK_V7M for monthly filers and JPK_V7K for quarterly filers) must be submitted electronically to the tax authorities. It combines the VAT return with a detailed register of sales and purchases, providing the tax administration with transaction-level data. Each transaction must be classified with specific GTU codes (goods and services group codes) and procedure markers.
KSeF – National E-Invoicing System
Poland is implementing KSeF (Krajowy System e-Faktur), the National E-Invoicing System. This will eventually require all B2B invoices to be issued through a centralized government platform, similar to Italy's SdI system. Businesses should prepare for this mandatory transition by ensuring their invoicing software supports the KSeF XML schema and API integration.
OSS regime
Foreign sellers registered for OSS in their home EU member state can declare Polish VAT through a single quarterly return without separate Polish registration, provided they do not hold stock in Poland. The combined EU threshold is EUR 10,000 annually for all cross-border B2C sales.
Zunapro works with specialized Polish tax advisors to help foreign sellers navigate VAT registration, JPK compliance and the transition to KSeF.