Updated by Przemysław Milczek, PKF Polska
Key data (Poland)
Information up to date as at 1 March 2024.
| A. VAT registration and deregistration thresholds |
| VAT registration | PLN 200,000 annually (in current and preceding year) |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Intra-EU acquisitions | PLN 50,000 annually (in current and preceding year) |
|
| B. VAT rates |
| Standard rate | 23% |
| Reduced rates | 8%, 5% |
| Zero rate | 0% |
| Farmers flat rate addition | 7% |
|
| C. VAT return filing periods |
| Small businesses |
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Web page updated on 24 Aug 2024 13:30