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Settlements and taxation
Rules for VAT taxation in Poland ― general information for sellers
In certain cases, you may be required to declare VAT rates in your offers ― check this article for more information.
Entrepreneurs who provide goods or services in Poland within the scope of their business activity are obliged to:
- register for VAT purposes in Poland
- charge VAT on their sales (add VAT to each transaction performed, especially when goods or services are supplied to private individuals)
- apply a proper VAT rate, and
- collect the tax for onward payment to tax authorities through filing VAT.
Depending on the transaction, either we or you are obliged to collect VAT for transactions made on Allegro and pay it to the Polish VAT authorities in relevant Polish VAT reporting. Proper information regarding the items you offer and the nature of those transactions, including item value and the country of origin will help determine who and how should settle and collect VAT in Poland for particular purchases.
Regardless of who is obliged to report VAT to the Polish tax authorities, for correct VAT taxation it is crucial to determine:
- the subject of the sale (goods, services, or other items which are outside the scope of VAT)
- whether the VAT is due in Poland or in another country
- an applicable VAT rate
- how and in what amount the VAT should be paid to the Polish tax authorities.
When we collect and declare VAT from your transactions
Starting July 1, 2021, we will collect and declare VAT for a part of B2C transactions concluded by sellers from outside the European Union.
This concerns mainly goods which were already released into the free circulation in the EU, and are located in the EU if these goods are supplied to customers in the EU, when you are not established in the EU (if you have no business seat or fixed establishment in the EU).
In those cases, we will be obliged to:
- apply relevant VAT rates to the goods you supply
- collect VAT on the transaction, and
- pay VAT to the Polish tax authorities.
We may also be obliged to collect VAT for the B2C service provision ― it applies particularly to services provided digitally through Allegro.
When you will collect and declare VAT from your transactions
You will need to calculate, collect, and declare VAT to the Polish tax authorities if
- you sell items classified as goods or services other than mentioned above
- the supply is performed within the scope of your business activity (which means you are the VAT taxpayer)
- the transaction is subject to VAT in Poland.
This applies to B2C transactions if the goods are supplied in Poland. Additionally, for certain services provided to Polish recipients, you may be obliged to declare VAT in Poland (for example, depending on the status of service recipient and the nature of the service).
For whom declaring VAT rates and other VAT parameters on Allegro may be relevant
It is relevant mostly for those sellers
- whose sales is subject to the e-Commerce VAT Package and Allegro is obliged to collect VAT on the B2C sales
- who are interested in conducting B2B sales from and to Poland.
All sellers can voluntarily declare:
- entitlement to apply decreased VAT rates on their sales in respect to the particular offer
- classification of their offer as goods or services
- basis for excluding offers from the scope of the e-Commerce VAT Package.
Note that most probably you sell goods subject to the standard VAT rate (23%). In such a case you do not need to take any steps in this respect, unless you want to present net prices in addition to gross prices within Allegro Biznes.
In case you do not declare any information in this section, for the purposes of the e-Commerce VAT Package we will assume that you sell goods subject to 23% VAT rate. On Allegro Biznes (PL to PL transactions) we will present gross prices.
Do I sell goods or services?
Goods are defined as movable and immovable objects, their parts, and all types of energy.
Examples: books, clothes, toys, household equipment, gas.
Learn more about VAT taxation of goods.
Services are defined as provisions that do not constitute a supply of goods.
Examples: software licenses, subscriptions to music and entertainment platforms, licenses, gaming accounts, transportation, catering and restaurant services, advisory, accountancy services.
Learn more about the VAT taxation of services.
Some items, like prepaid cards or cards for safe internet payments, are not subject to VAT either as goods or services.
Learn more about other special VAT treatments in Poland.
VAT rates applicable in Poland
The VAT rates available in Polish taxation are:
- 23% ― the standard VAT rate, applicable to most items
- reduced rates (strictly determined and listed in the Polish legislation):
- 8%
- 5%
- 0%
- VAT exemption.
Note
We do not let you declare the 0% VAT rate as it applies to
- special transactions
- cross-border B2B supply of goods (meant for recipients in other countries), regardless of the type of goods supplied.
In order to apply the 0% VAT rate for those cross-border transactions, additional conditions need to be fulfilled.
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
VAT taxation of services ― general information for sellers
With this article you will learn about the VAT taxation of services in Poland
Services are defined as provisions that do not constitute a supply of goods.
As a rule, if you are performing business activity in Poland and you are not selling goods, you are probably providing services.
You might have doubts concerning the proper classification in the case of electronic services or discount coupons. To clarify those doubts, check the Guidebook and consult your tax advisor.
VAT rates applicable to services
If you provide services in Poland, most of them are subject to the standard 23% VAT rate. However, in some cases a reduced VAT rate is applicable.
In some cases, services are exempt from VAT or taxable at 0% rate. VAT-exempt services are usually financial services, insurance services, and certain educational or medical services. The 0% VAT rate applies, for example, to services connected to international transportation.
A specific treatment applies to services from the perspective of the e-Commerce VAT Package. Thus, in case you sell services, remember to declare it to us when listing your offer.
Electronic services
Electronic services are services which are delivered over the Internet or an electronic network, and the nature of which renders their provision essentially automated and involving minimal human intervention, and impossible to ensure without the information technology.
Generally, electronic services are subject to the 23% VAT rate.
However, providing digital publications such as e-books or digital newspapers is treated as selling goods subject to reduced VAT rates (5% or 8%).
If you have problems with determining whether you offer electronic services, check the Guidebook or the Explanatory Notes published by the European Commission. You can also contact your tax advisor.
Rules regarding taxation of electronic services
You need to determine who actually provides services for a final beneficiary. If you provide electronic services to customers (without our direct involvement), you should account for VAT.
If you render electronic services, you should:
- check the status of the recipient (a taxpayer or not)
- determine whether you actually provide services in favor of a final beneficiary
- account for VAT
- declare that you sell services at the moment of listing.
Sale of tickets
Sale of tickets to cultural, artistic, sports, scientific, educational, entertaining, or similar events is generally treated as provision of services for the VAT purposes.
Remember that selling tickets on Allegro may be subject to specific rules (specific listing).
Guidebook ― VAT classification of items sold in Poland
Check the Guidebook on VAT classification here.
