Poland VAT Tax
Poland VAT News
Poland’s KSeF E-Invoicing System: What International Sellers Need to Know
Poland is implementing the National e-Invoicing System (KSeF) which will be mandatory for all businesses operating in Poland. Foreign businesses registered for VAT in Poland must also comply with these requirements.
Polish Tax Authority Updates Split Payment Mechanism Guidelines
Poland’s split payment mechanism (MPP) applies to certain B2B transactions. The Ministry of Finance has updated guidelines on when the mechanism applies and how foreign businesses should handle it.
Poland VAT Reference
Poland VAT rates 2026
| Standard rate | 23.0% |
| Reduced rates | 8.0%, 5.0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 03 May 2026.
Which goods qualify for reduced VAT in Poland?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 5.0% | Annex III §1 |
| Books (print) | 5.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 5.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 5.0% | Annex III §6 |
| Prescription medicines | 5.0% | Annex III §3 |
| Passenger transport | 5.0% | Annex III §5 |
| Hotel accommodation | 5.0% | Annex III §12 |
| Restaurant meals | 5.0% | Annex III §12a |
| Non-alcoholic drinks | 5.0% | Annex III §1 |
| Cinema admission | 5.0% | Annex III §7 |
When must I register for VAT in Poland?
VAT filing in Poland
- Default frequency Monthly by default (JPK_V7M). Quarterly (JPK_V7K) available for small taxpayers only.
- Monthly deadline 25th day of the month following the period (JPK_V7M)
- Quarterly deadline 25th day of the month following the quarter (JPK_V7K, small taxpayers only)
- EC Sales List Monthly via JPK_V7 / VAT-UE
- Annual return Not required
Poland digital reporting roadmap
-
JPK_V7 monthly SAF-T submission in force since 2020-10-01All VAT-registered businesses must submit a structured monthly SAF-T file (JPK_V7M/K).
-
KSeF voluntary e-invoicing platform in force since 2022-01-01Optional issuance of structured e-invoices via the National e-Invoice System.
OSS in Poland
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Krajowa Administracja Skarbowa (KAS) before relying on these details.
Is VAT registration required in Poland?
Whether you need VAT registration in Poland depends on your business location, the type of goods or services sold, and whether you sell to Polish consumers or businesses.
🕐 Looking for advice tailored to your situation? Schedule a free 15-minute consultation with one of our specialists today.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Poland depend on where your inventory is located and whether you’re selling to Polish consumers or VAT-registered businesses.
Get Registered for IOSS, Fast
Ready to start selling to Poland customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon.pl and eBay collect and remit VAT on qualifying B2C sales in Poland. Marketplaces handle VAT when:
Important: Storing goods in Poland still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in Poland or a DAP shipment.
Don’t let VAT get in the way of marketplace growth
Expand your marketplace presence in Poland while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling Digital Services and Digital Goods to Poland
In Poland, digital services — eBooks, streaming, online courses, and software downloads — are subject to Polish VAT. Non-EU sellers can use the OSS scheme to cover all EU digital service obligations from one registration.
To sell digital services to Poland customers, you can choose one of two registration routes depending on how your service is delivered.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
My B2C business is based in the EU
Assuming you are not established in Poland, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Poland
Holding inventory in Poland creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Poland, IOSS registration, or Delivered at Place (DAP). For services, you must register for OSS with your home tax authority when selling to EU consumers.
Feeling Confused? Take the EU VAT Quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the Quiz →VAT on Sales to Polish Businesses
When selling B2B in Poland, your VAT-registered Polish customer self-assesses via reverse charge. Registration may still be required if you hold stock in Poland or use a Polish warehouse.
🌎 Based outside the EU, selling B2B
If your Poland customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
🇪🇺 Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Poland invoicing and reporting requirements.