Poland being an EU member state falls under the EU VAT regime. Member states must adopt EU VAT Directives into their own legislation.
Standard VAT Rate: 23%
Reduced VAT Rate: 5%, 8%
Registration Threshold Distance Selling: 160,000 PLN
EU VAT number format: PL9999999999
Resident - PLN 150,000
Non resident - There is no registration threshold
IC Acquisitions - PLN 50,000
The registration threshold indicated in the Polish VAT regulations is not applicable for non-resident businesses. In order to register for VAT purposes in Poland the taxable person must file special application forms NIP-2 and VAT-R with the relevant tax office (the relevance of the tax office is determined by the address where VAT-able supplies shall be performed by the company).
Detailed rules regulate reporting requirements of Polish transactions for Value Added Tax purposes. These include: invoice requirements, timeliness for an invoice to be issued, invoice and credit notes corrections rules, foreign currency reporting requirements and exchange rate sources, correction of previously submitted returns and accounting records that must be maintained for VAT purposes.