In brief
Polish VAT (Value Added Tax) covers a wide range of obligations, deadlines, and requirements imposed on taxpayers of this tax. This article provides information regarding monthly and quarterly VAT settlements in Poland, as well as specific deadlines, such as the 25th day of the month. You can treat it as a comprehensive guide to VAT obligations for taxpayers in Poland. You will also learn about the sanctions and penalties provided for in the regulations for failure to meet deadlines. Polish VAT law has been implemented based on EU directives and regulations.
Scope of VAT Obligations
VAT Registration: Entities conducting business or performing activities in Poland may be required to register for VAT purposes. After registration, they acquire the status of an active VAT taxpayer.
When registration in Poland is mandatory:
- B2C supply of goods from the territory of Poland (e.g., sales from a warehouse/FBA in PL) and other domestic sales to consumers – this is sales with a place of taxation in Poland → mandatory registration.
- Storing own goods in Poland ( FBA / fulfillment) – generally requires a Polish VAT number for settling domestic supplies and deductions.
- ICA (intra-Community acquisition) in Poland (WNT) – if you buy/introduce goods into PL on your own account, you must settle the ICA in Poland → VAT and VAT-UE registration before the first ICA.
- Domestic B2B supply of goods/services, when reverse charge conditions are not met (e.g., you have a fixed establishment in PL, or the transaction does not fall under Art. 17) → registration required by the seller.
- B2C services with the place of taxation in Poland (e.g., services related to real estate in PL, admission to events in PL, short-term rental of means of transport in PL, etc.) → registration.
Exemption Note: The so-called subjective exemption provided in Article 113 of Poland’s VAT Act amounts PLN 200,000 till December 31st, 2025, and PLN 240,000 starting from January 1st, 2026. The exemption generally applies to taxpayers established in Poland – foreigners cannot rely on it, so they register from the first such activity. However, there is an EU VAT exemption for small businesses – the so-called “SME scheme” (special scheme for small enterprises), which from 1 January 2025 simplifies the settlement of SMEs and allows them to sell without VAT (subjective exemption) also when selling to other EU countries, provided that the limits and conditions are met.
- Filing VAT Returns: VAT taxpayers are obliged to submit VAT declarations. These reporting must be submitted electronically. Regulations provide for the possibility of submitting monthly or quarterly vat returns.
- Calculating and VAT Payment VAT : Taxpayers must calculate and pay the VAT due ( vat liabilities).
Key Deadlines
Deadlines regarding Polish VAT (VAT deadlines in Poland) primarily focus on the date of filing and payment.
- The Principal Deadline: VAT reporting is generally due by the 25th day of the month following the settlement period (month or quarter) to which they relate.
- Frequency: Taxpayers (VAT taxpayers) may file VAT settlements on a monthly or quarterly (not available for VAT taxpayer starters) cycle. ECSL reporting is available monthly only
- VAT Payment: VAT payment is also required by the 25th day of the month following the settlement period.
- VAT Refund: If the taxpayer is entitled to a refund, they have the right to receive a refund within 25, 60 (to be changed to 40 since 2026), or 180 days.
Requirements and Key Concepts
Requirements regarding Polish VAT are rooted in the Polish VAT Act and Polish tax regulations.
Formal and identification requirements:
- VAT Number: Entities must possess a VAT number.
- NIP (Polish tax identification number) is required.
- Bank Account: In order to receive VAT refunds, it is necessary to have a bank account in Poland.
Penalties: Failure to comply with deadlines or VAT regulations (VAT compliance) may result in the imposition of VAT penalties and late payment penalties. Payment of Polish VAT is strictly linked to the deadlines for submitting VAT. Compliance with these deadlines is essential because late payment may result in the imposition of VAT penalties or additional sanctions.
Specific Penalties:
- Late VAT Payment
- Default interest calculated for each day after the deadline. Currently (as of October 9, 2025), the basic rate is 12.00% per annum; previously, it was 12.50% from 4.09.2025.
- KKS (Fiscal Penal Code) – Art. 57: If the office determines that you persistently fail to pay tax on time, you face a fine for a fiscal offense (the court may waive the penalty if payment was made in full before the initiation of the case).
- Late Submission of JPK_V7 (Declaration + Records)
- KKS – Art. 56 §4: Fine for a fiscal offense for failing to file the declaration on time, even if the tax base was disclosed.
- Separately: PLN 500 for every error in the JPK record part (if you do not correct it within 14 days after being called upon, or do so ineffectively). This is an administrative penalty from the VAT Act (Art. 109 ust. 3f–3g), independent of the delay itself.
- Late VAT-UE (Summary Information)
- KKS – Art. 80 §1: Fine up to 120 daily rates for failing to file the VAT-UE declaration on time.
- Lack/Late JPK “on demand” or failure to submit books/documents
- KKS – Art. 83: Obstructing/thwarting checking or control activities (e.g., failure to submit JPK/books on demand on time) – fine up to 720 daily rates; in the case of a minor offense – a misdemeanor.
FAQ
Who must register for VAT in Poland?
Entities performing taxable activities in Poland, e.g., supplies from Polish territory abroad (such as sales from a PL warehouse/FBA), storing own goods in Poland, intra-Community acquisitions (ICA/WNT) settled in Poland, domestic B2B supplies where reverse charge does not apply, and certain B2C services taxed in Poland (real estate, event admission, short-term vehicle hire).
Note: the PLN 200,000 small-taxpayer exemption generally applies only to Polish-established taxpayers—foreigners typically cannot rely on it and must register from the first such activity (except for SME).
What is the main filing and payment deadline?
VAT returns (JPK_V7: declaration + records) and the VAT payment are generally due by the 25th day of the month following the settlement period (month or quarter).
Monthly or quarterly—how to choose the filing frequency?
Polish rules allow monthly or quarterly settlements (subject to statutory conditions for quarterly). The 25th-day deadline applies to both, always for the previous period.
When are VAT refunds paid?
Standard refund timelines are 25, 60, or 180 days, depending on statutory conditions being met.
What happens if I pay VAT late?
Default interest accrues for each day of delay (use the current statutory rate applicable on the payment date).
Persistent non-payment can trigger a fiscal-offense fine under the Fiscal Penal Code (KKS) Art. 57; courts may waive the penalty if full payment is made before proceedings start.
What if I submit JPK_V7 late, or with errors?
A: Late filing can be fined under KKS Art. 56 §4.
Separately, there is an administrative penalty of PLN 500 per error in the records part of JPK if not corrected within 14 days of being called (Art. 109(3f–3g) VAT Act).
Sources
- Polish VAT Act (Act on Goods and Services Tax) of 11 March 2004
The main legal basis for VAT obligations: registration, JPK_V7 filing, deadlines (generally by the 25th day of the month), VAT refunds (25/60/180 days), and record-keeping. - VAT Act — Article 109(3f–3g)
Administrative penalty of PLN 500 per error in the JPK records section if not corrected within 14 days of the tax office’s notice. - Fiscal Penal Code (KKS) of 10 September 1999
Liability for fiscal offenses, including:
— Persistent non-payment of tax — Art. 57 (fine; courts may waive if full payment is made before proceedings begin),
— Late filing of JPK_V7 — Art. 56 §4,
— Late/non-submission of the EC Sales List (VAT-EU) — Art. 80 §1,
— Failure to provide “on-demand” JPK / obstructing audits — Art. 83. - Tax Ordinance
Rules for calculating default interest on tax arrears.
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