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With this option, you can select the marketplace — Poland (allegro.pl), Czechia (allegro.cz), Slovakia (allegro.sk) or Hungary (allegro.hu). With that, you can read articles about rules applicable to a foreign marketplace in your default language. If you want to browse articles in a different language, click here.
Transactions out of scope of VAT and other VAT treatments in Poland ― general information for sellers
Sometimes the items you sell are neither goods or services, or they are subject to special VAT treatment.
Money equivalents
Money equivalents include prepaid cards or cards for safe payments ― the cards which enable exchanging cash or money deposited in a bank account into “electronic money” to be used in the form of a prepaid card. The customer may use the money collected on the card to pay, for example, online. Neither the issuer nor the distributor of prepaid cards have any knowledge on how the customer will use their prepaid cards.
If you sell prepaid cards or electronic money, such supply should generally remain outside the scope of VAT taxation. It is also out of scope of eCommerce VAT.
Banknotes and coins which are collectibles (coins of gold, silver, or other metals, and banknotes which are not normally used as legal tender or are of a numismatic value) are subject to VAT (the standard 23% VAT rate or a special procedure of VAT margin).
Vouchers and other unspecified items
If you cannot determine the type of the item you offer, check whether it should be treated as a voucher, a discount coupon, or a ticket.
If you are in doubt, contact your tax advisor.
What a voucher is
A voucher is a document in an electronic or a physical form where:
- there is an obligation to accept it as remuneration or partial remuneration for a supply of goods or services, and
- the goods or services to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including their terms of use.
The name or title of the document is not decisive.
What is not a voucher
- telephone cards
- prepaid phone credit
- tokens
- credits that can be used online
- tickets to cinemas, museums, and the like ― learn more
- discount instruments that entitle the holder to a discount upon the purchase of goods or services but carry no right to receive such goods or services.
Types of vouchers
For the purposes of VAT, there are 2 types of vouchers:
- single-purpose voucher (SPV)
- multi-purpose voucher (MPV).
A single-purpose voucher is a voucher for which the following is known at the time of issuing it:
- the place of supply of the goods or the services to which the voucher relates, and
- the VAT due on those goods or services.
The underlying items of SPV must be taxable at a single VAT rate. Effectively, both the underlying items and the applicable VAT rate is known when the voucher is issued. Consequently, VAT for the SPV is due in the VAT period in which it is sold. The SPV can also be exempt from VAT if the underlying goods or services are VAT-exempted.
A multi-purpose voucher is any voucher that is not an SPV.
It can be used to purchase many different goods and services that are taxable at different VAT rates and can have different places of supply.
For an MPV, either the underlying supply or the VAT which is due may be unknown at the time of issuing. No VAT is due on the issuing, transfer or supply of an MPV. VAT is only due when the MPV is redeemed.
Note that selling MPV by a taxable person to another taxable person is outside the scope of VAT. It is also out of scope of eCommerce VAT.
Goods subject to the excise tax
The items you offer may be subject to excise tax ― usually applicable to tobacco, alcohols or fuel. Goods subject to excise tax do not fall under the standard regulations of the distance sale of goods, and may be taxed based on separate regulations.
Guidebook ― VAT classification of items sold in Poland
Check guidelines on classification of goods for VAT purposes in Poland here.
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