VAT Poland

Basic information on the VAT system in Poland

Data updated on 28.08.2023
Local Tax authority Administracja Podatkowa
Local name of the tax Podatek od Towarow i Uslug [PTU]
Structure of the VAT number PL + 10 digits
VAT rates Standard 23%; reduced 8% / 5%
Intrastat – threshold 5.000.000 PLN (arrivals); 2.700.000 PLN (dispatches)
VAT period Monthly (quarterly)
VAT return form Electronically
Filing a VAT return – deadline 25th day of the month following the tax period
Payment of VAT – deadline 25th day of the month following the tax period
Filing recapitulative statement (EC sales listing) – deadline 25th day of the month following the tax period

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The subsidy was obtained for a Digital Marketing Voucher.

The investment – the creation of a website – is co-financed by the Republic of Slovenia and the European Union from the European Regional Development Fund.