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Settlements and taxation
Simplified VAT settlement in Poland from sales of goods to consumers in the EU countries
Take advantage of the simplifications that will allow you to settle VAT in Poland on the sale of goods sent to consumers to each of the other 26 EU countries in most cases.
When you can and cannot take advantage of the simplified VAT settlement in Poland
Tax simplifications, in most cases, allow you to settle VAT in Poland for sales of goods you ship to consumers in other EU countries. You can take advantage of them if you conduct your business activity in Poland.
The rules of the simplified VAT settlement may apply when:
- you use warehouses or fulfillment services in other countries
- you settle your sales in the VAT margin scheme procedure ― this applies to sales of goods, such as: works of art, collectibles, antiques, and used goods.
You will not settle your sales to other entrepreneurs this way.
When you can take advantage of the simplification that is the EU threshold
If you conduct your business activity in Poland and you ship your goods to consumers in other EU countries, you can settle VAT for that sales in Poland under the same conditions as for sales of goods to consumers in Poland ― and use the simplified settlement below the EU threshold.
To do so, check if your net sales of goods, as well as telecommunication, broadcasting, and electronic services to the EU countries, have not exceeded the current or previous year the EU threshold of 10,000 EUR (42,000 PLN).
If your sales do not exceed the threshold, you do not need to change the current way of settling VAT or registering transactions. You may need to mark such transactions properly in the JPK_VAT files you submit to your tax office.
Example
You sell goods taxed in Poland at a rate of 23%. You can apply the same VAT rate for sales of goods shipped to consumers in Czechia or Germany ― even though different VAT rates apply there.
The sales of goods shipped to consumers in Czechia or Germany should be taxed and documented the same way as the sales to consumers in Poland. You include the transactions in the standard VAT settlement in Poland (the JPK_VAT file).
You can apply the simplifications related to the EU threshold if you operate as an entrepreneur in Poland only. However, if you ship goods from EU countries other than your registered office country or you have a permanent place of business also in a different EU country, you can use the simplified VAT OSS procedure. Keep reading to learn more about it.
When you can take advantage of the VAT OSS simplification
If you exceed the EU threshold, you can settle VAT in Poland using the simplified procedure - VAT OSS . You will settle all Sales of goods that you send to customers from other EU countries in Poland, as part of one electronic declaration, submitted once a quarter. You can also voluntarily use this procedure before you exceed the EU threshold of EUR 10,000 (PLN 42,000).
You can also voluntarily use VAT OSS before you exceed the EU threshold .
Remember about appropriate VAT rates
If you use the VAT OSS simplification in Poland, to calculate the applicable VAT, you need to apply the VAT rates applicable to the countries to which you shipped the goods. Example: the standard VAT in Czechia is 21%, in Slovakia ― 23%, and in Germany ― 19%. If you sell and ship goods to consumers in Czechia, you need to apply the 21% rate applicable in that country.
You can check VAT rates applicable in each EU country on the on the European Commission website.
If the goods you ship abroad are subject to a reduced rate in the destination country, you can apply it in the settlement. In case of doubt, check and confirm the VAT rate applicable in that country. You can find all the information about it on the website of the tax authority of a given country. You can also contact your tax advisor.
VAT exemption and the EU threshold requirement
If you are exempt from VAT due to low turnover value, the EU sales threshold applies to you as well. After you exceed the threshold, you need to appropriately settle VAT for sales to customers in EU countries. You can do it using the VAT OSS procedure.
How to register for VAT OSS in Poland
To register for VAT OSS:
- Open the Ministry of Finance website.
- There, find and complete the VIU-R form ― choose Rejestracja (Registration) as the purpose of the application.
- With the e-Deklaracja system, submit the application to Naczelnik Drugiego Urzędu Skarbowego Warszawa-Śródmieście (Head of the Second Tax Office Warsaw-Śródmieście).
In order to fully make use of the VAT OSS simplification, you can register right away or monitor the sales and register when you get closer to the EU threshold of 10,000 EUR (42,000 PLN).
Registration for VAT OSS in Poland ― deadlines
Registration for VAT OSS is applicable from the first day of a calendar quarter following the quarter you submit the VIU-R form. Sometimes you may register for VAT OSS later ― for example, when you register by the 10th day of the month following the month in which you started exporting goods to other EU countries.
If you do not register for VAT OSS in Poland on time, you may be obliged to register and settle VAT for sales exempt from VAT OSS directly in the EU countries you ship the goods to. Learn more about registering for VAT OSS.
How to settle with VAT OSS in Poland
To settle VAT for sales of goods to other EU countries.
- Check the rates for each country to which you ship your goods.
- Calculate the VAT amount due and convert it to EUR with the European Central Bank exchange rate from the last quarter.
- Once a quarter (until the end of the month following each quarter), submit one VIU-DO declaration via the e-Deklaracje system (available in Polish on the Ministry of Finance's website). In that declaration, you indicate VAT for all the transactions subject to VAT OSS.
- Pay the whole VAT amount to the Second Tax Office Warsaw-Śródmieście. Make the transfer in EUR. Do it until the end of the month following the quarter when you submitted the declaration at the latest.
You need to keep the records of transactions settled with VAT OSS for 10 years of the end of the year in which the transaction took place.
Simplifications in VAT settlement for entrepreneurs from outside Poland
If you are an entrepreneur with a fixed establishment in a EU country other than Poland, you can take advantage of similar simplifications in your country.
If you are an entrepreneur from outside the EU, you can also take advantage of the VAT OSS procedure, however, additional conditions may apply to you, for example, you may need to appoint a formal tax representative for your settlements.
Do I have to pay sales tax to the Tax Office from Allegro transactions
Under current law, sales tax must be paid. This also applies to sales on Allegro.
Every company, entrepreneur, and natural person usually has to settle their income with the Tax Office, regardless of the source of the income. It also applies to selling on Allegro.
If you are engaged in a business activity and you exceed the 200,000 PLN threshold, you most likely need to register for VAT purposes[1]. If you sell from multiple accounts, you need to consider the total revenue on all your accounts.
In some cases, for example, if you sell jewelry or you own a business with a seat outside of Poland – you usually need to register for VAT purposes from the very first transaction[2]. You can find detailed information, regulations, and their explanations on dedicated websites, such as, PIT.pl (available only in Polish).
If you want to learn more about taxes, contact a licensed tax advisor, or any accounting office.
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[1] Act of March 11, 2004, on goods and services tax (Journal of Laws of 2016, item 710; hereinafter the VAT Act), Article 113 (1) ― The sales, made by taxpayers which did not exceed the total sales value of 200,000 PLN in the previous tax year, are exempted from tax. The tax is not included in the total sales value. Article 113 (2) of the VAT Act stipulates what types of sales do not have to be taken into account in this case.
[2] This matter is regulated in detail by Article 113 (13) of the VAT Act.
VAT taxation of distance selling to Poland
If you are selling from abroad to Poland on Allegro, remember about the rules related to VAT taxation. They vary depending on where you run your business.
1. Value-added tax regarding selling of goods to Poland conducted by the entities situated and operating from another European Union country
Sale of goods from EU to Poland for businesses (so-called B2B), including the sale for natural persons who are sole traders
If you sell goods to a business entity and these goods are sent directly from an EU country to Poland, there is no obligation to charge VAT provided that the seller is registered as a VAT EU taxpayer, the buyer (a business entity) holds a valid VAT EU number, and the delivery is documented correctly (tax rules of the dispatch country should apply). Simultaneously, the buyer (a business entity) in Poland is obliged to recognize an intra-community acquisition of goods (VAT should be charged by the buyer under the reverse-charge mechanism, at the rate applicable in Poland).
To check if the given VAT number is valid, visit the European Commission's website and verify the number.
Generally, if the buyer (a business entity) does not have a valid VAT number, the seller should charge VAT on that particular sale at the rate applicable in a country of dispatch.
Sale of goods from EU to Polish consumers (so-called B2C)
In case of selling of goods dispatched from one EU country to Polish consumers (for their private purposes, not related to their business or professional activity), generally you should register for VAT purposes in Poland and charge VAT at the rate applicable in Poland. You can also register in your own country for the One Stop Shop (OSS) procedure, which enables you to declare and pay VAT from all EU B2C sales in only one country.
The exception is the situation when the total net value of your distance sales of goods and TBE services to EU consumers does not exceed in the current and previous year a threshold of 10,000 EUR. This sale may be subject to VAT applicable in the EU country where you have your registered office, from which you dispatch parcels, and settled in that country (no obligation to register in Czechia or in OSS scheme).
However, even when the total net value of sales did not reach the limit of 10,000 EUR, you may still voluntarily choose Poland as a place of supply and charge VAT in Poland. For this purpose, you should file a written notification to the respective tax office on this choice. This choice binds you for 2 consecutive years.
Remember that the above VAT rules do not apply to some particular goods ― for example, new vehicles (cars, boats, or aircraft).
Similar rules apply in other EU countries. However, in each country there are different limits set for distance sales.
2. Value-added tax and sale of goods to Poland, conducted by sellers from countries outside of the European Union
Sale of goods from non-EU country to Poland for businesses (B2B)
If you sell goods to a business entity and these goods are sent directly from a non-EU country to Poland, there is no obligation to charge VAT. The buyer (a business entity) in Poland is obliged to recognize an import of goods (VAT should be charged by the buyer under the reverse-charge mechanism, at the rate applicable in Poland).
Sale of goods to Polish consumers ( B2C)
If you do not have a seat or fixed establishment in the EU, VAT settlements may depend on several circumstances ― for example, whether you dispatch the goods from the EU or a non-EU country. In some cases VAT may be settled by electronic interface, which facilitates supplies for EU consumers.
If you dispatch goods to Polish consumers from another EU country, you should declare and pay VAT in Poland. This may trigger the obligation to register in Poland for VAT purposes. You may also register for the One Stop Shop scheme if you sell goods for consumers in several EU countries.
When the sale of goods dispatched from the EU country to Poland is being facilitated by an electronic platform (for example, a marketplace such as Allegro), the VAT will be declared and paid by this electronic platform.
If you sell goods to Poland from a country located outside the EU, the import VAT may be paid by the buyer. Allegro decided not to register for the Import One Stop Shop Scheme (so called IOSS). Thus, we will not settle the VAT on imported goods (irrespective of the value of the transaction).
If you are a seller from outside the EU, make sure that in your offers you provide correct information on the place of dispatch of the goods, especially if you send the goods from warehouses located in many countries.
You can find more information on settling VAT on mail orders on the Polish Ministry of Finance website (available in Polish).
Running a business in Poland or the European Union by entities from outside the EU vs. VAT registration
Sellers from outside the European Union should ensure that the way they perform the sales through Allegro does not trigger specific obligations in respect to a VAT registration in Poland (regardless of the VAT obligations under the distance sales of goods), irrespective of the consequences of the sole EU distant sales. Foreign sellers frequently use local resources to facilitate their sales on the local market.
If you are a non-EU based seller and make sales in Poland:
- through a branch located on the territory of Poland, or
- use any property located in Poland, either owned or rented for business purposes, like an office or a warehouse, or
- have any personnel in Poland, or
- use any technical or IT infrastructure located in Poland, or
- use an external entity to perform the above-listed activities
selling this way could indicate that you have a fixed establishment in Poland, resulting in the obligation to register as a VAT taxpayer in Poland. In that case, the sellers who are conducting sales in a manner described above should register as local VAT taxpayers, and charge and settle VAT on sales performed to the Polish buyers in accordance with local (Polish) rules.
Sellers with a fixed establishment in Poland (for VAT purposes) will be invoiced by Allegro for providing functionalities on the platform according to local rules assigned to domestic sales (together with charged VAT).
VAT taxation of goods ― general information for sellers
With this article you will learn about the VAT taxation of goods in Poland
Goods are defined as movable and immovable objects, their parts, and all types of energy.
How to check which VAT rate is applicable
You need to determine
- the category or type of goods you sell
- how it is classified for the purposes of the Combined Nomenclature (with CN codes).
What CN codes are and how they are used in VAT taxation
CN codes are codes used for classifying goods. They are assigned based on the nature or type of goods.
To determine a CN code, identify what category of the goods you sell and find a corresponding CN code on the list of Combined Nomenclature available here and here.
With a CN code, you should be able to determine whether the goods you sell are subject to the standard or reduced VAT rate, because the Polish VAT regulations generally determine reduced VAT rates for goods classified by specific CN codes.
Note
There are also cases where reduced VAT rates are applicable to specific types of goods, regardless of CN codes, if they have certain characteristics or meet certain conditions. For more information, check the Guidebook.
To check the list of goods subject to reduced VAT rates, check table A in the Guidebook.
VAT rates applicable to goods
The VAT rates available in Polish taxation are:
- 23% ― the standard VAT rate, applicable to a vast majority of goods
- reduced rates (strictly determined and listed in the Polish legislation):
- 8%
- 5%
- 0%
- VAT exemption.
To avoid making mistakes in classification of Items
you need to carefully verify the nature of goods you sell, and check which VAT rate is applicable ― sometimes goods which seem to be similar may have different VAT classifications and have different VAT rates applicable to them.
Example: printed publications, such as books, are taxable according to the 5% VAT rate. However, printed publications, such as newspapers, are generally taxable according to the 8% VAT rate.
To check the list of goods subject to reduced VAT rates, check table A in the Guidebook.
If the goods you sell are not listed on the lists of goods subject to VAT reduced rates above, presumably they should be taxed with the standard 23% VAT rate in Poland.
When you do not need CN codes to determine if you should apply a reduced VAT rate
In some cases, the reduced VAT rate is applied regardless of CN codes.
To check whether the goods you sell are subject to reduced VAT rates regardless of their CN codes, check table B in the Guidebook.
Note
You might intend to sell a set of products including goods that are subject to different VAT rates. As a rule, the supply of each item should be taxable separately according to respective VAT rates, unless their supply could be perceived as a complex supply ― with one predominant item (depending on circumstances, the supply of a whole set could fall into the VAT taxation defined by the main product).
Such situations are usually a complex VAT issue, so you will need to contact your tax advisor to determine a proper VAT treatment.
Additional resources
Check guidelines on classification of goods for VAT purposes in Poland in the Guidebook.
Additionally, you can check the EU database available 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.
