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
| Rate | Type | Which goods or services |
|---|---|---|
| 23% | Standard | All other taxable goods and services |
| 8% | Reduced | Certain 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% | Reduced | E-books; Live animals; Certain plant products; Certain books; Newspapers; Some agricultural products |
| 0% | Zero | Intra-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 : PLN 2 million (simplified) or PLN 50 million (full)
Intrastat Arrivals : PLN 4 million (simplified) or PLN 93 million (full)
Intra-Community Acquisition Threshold : PLN 50.000
VAT Free Shopping for Tourists : PLN 200
Non-Resident : Non-resident businesses without a fixed establishment must register for VAT (nil threshold)
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
VAT Returns – Filed by 25th of the following month
ESL filing – Filed by 25th day following reporting period; by 15th day following reporting period if paper return
Intrastat filing – 10th of the month following reporting period