Poland VAT Rules

Registration process

OSS/IOSS registration process for taxable persons

EU-established taxable persons
Registration to OSS/IOSS schemes can only be made electronically via the Polish Tax Administration's e-Deklaracje system. It is done via an interactive VIU-R form intended for EU-established taxable persons planning to settle VAT under the OSS scheme.

The notification must be signed with a qualified electronic signature and addressed to the Head of the Second Tax Office Warszawa-Śródmieście.

As a rule, registration is effective from the first day of the calendar quarter following submission of VIU-R.

More information on registration rules, see section: “Wyjaśnienia (język angielski)” (in English) on
https://www.podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss/

Non-EU-established taxable persons
Registration under the non-EU scheme is made via a VIN-R form submitted electronically through e-Deklaracje, signed with a qualified electronic signature and addressed to the Head of the Second Tax Office Warszawa-Śródmieście.

IOSS registration process for intermediaries

Registration under the IOSS scheme for intermediaries is carried out via VII-R form submitted electronically. The intermediary, after registration, acts on behalf of the taxable person and requests their registration for the import scheme.

More information on registration rules, see section: “Wyjaśnienia (język angielski)” (in English) on https://www.podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss/

The relevant registration forms are available on the Polish tax administration website: https://www.podatki.gov.pl/podatki-firmowe/vat/formularze/

Appointment of a tax representative for registration within the Union OSS

Required only for suppliers/ deemed suppliers not established in the EU.

Refusal of registration

The Head of the Second Tax Office Warszawa-Śródmieście may refuse registration if conditions are not met. Decision may be appealed within 7 days.

Invoicing

In general, under the OSS/IOSS schemes there is no obligation for the supplier to issue an invoice provided for by European VAT legislation.

Member States may in their national legislation require an invoice in the following cases:

supplies of services to consumers in the EU by taxable persons not established in the EU under the non-Union OSS. The invoicing rules of the Member State of identification will apply.
supplies of services to consumers in the EU under the Union OSS. The invoicing rules of the Member State of identification will apply.
deemed B2C supplies for domestic supplies of goods, by an electronic interface (Article 14a(2) of the VAT Directive), under the Union OSS. The invoicing rules of the Member State of identification (of the electronic interface) will apply.
distance sales of imported goods, by a taxable person established or not established in the EU, under the IOSS. The invoicing rules of the Member State of identification of the supplier will apply.
distance sales of imported goods, by an electronic interface, acting as deemed supplier (Article 14a(1) of the VAT Directive), under the IOSS. The invoicing rules of the Member State of identification (of the electronic interface) will apply.

Member States may not in their national legislation require an invoice in the following cases:

Intra-EU distance sales of goods, by taxable persons established or not established in the EU (including deemed suppliers), under the Union OSS (Article 220(1), point (2) of the VAT Directive). However, where a taxable person, opts to issue an invoice in these cases, the invoicing rules of the Member State of identification shall apply

Invoicing

In Poland, there is no separate OSS/IOSS-specific invoicing obligation. Invoicing is governed by general VAT rules.

If the Member State of identification is Poland, the supplier is not obliged to issue invoice even if the buyer requests it. Documenting such a transaction with an invoice is dependent solely on the seller's decision.

VAT amount converted from foreign currency must be shown in PLN.

More information on invoicing rules, see (in Polish only):

https://www.biznes.gov.pl/pl/portal/00239

https://ksef.podatki.gov.pl/informacje-ogolne-ksef-20/zakres-obowiazkowego-ksef/

VAT returns

A taxable person (or intermediary for IOSS) submits VAT returns electronically via the e‑Deklaracje system:

OSS (Union & non-Union): quarterly returns,
IOSS: monthly returns,
submission required even if no transactions occurred (nil return).

Upon submission, a Unique Reference Number (URN) is generated and must be used for payments.

More information on VAT returns, see sections: “Wyjaśnienia (język angielski)” (in English) on https://www.podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss/ and “Rozliczanie podatku VAT w ramach procedury unijnej oraz nieunijnej (OSS) i procedury importu (IOSS)” and “Jak prawidłowo podpisać i wysłać wniosek/deklarację” (in Polish only) on https://www.podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss/

Corrections to returns after the three-year period

It is possible to submit corrections after three years from the deadline for the submission of the initial OSS/IOSS return. Such corrections must be submitted directly to the Łódzki Tax Office in Łódź using the following dedicated forms:

· VCU‑DK for the Union scheme

· VCN‑DK for the non‑Union scheme

· VCI‑DK for the import scheme (IOSS)

Completed form should be sent by e-mail: oss [dot] direct [dot] us [dot] 107136mf [dot] gov [dot] pl (oss[dot]direct[dot]us[dot]107136[at]mf[dot]gov[dot]pl)

In line with the Union and national VAT rules, the three‑year period for corrections is counted from the expiry of the deadline for submitting the original OSS/IOSS return, not from the actual date on which the return was filed.

More information on corrections, see section: “Corrections to tax returns submitted directly to Poland” (in English) on https://www.podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss/

Payment modalities and deadlines

Tax payments must be made in EUR to the bank account of the Second Tax Office Warsaw-Śródmieście:

84 1010 1010 0165 9315 1697 8000,

for payments made from abroad:

PL84 1010 1010 0165 9315 1697 8000 (kod BIC: NBPLPLPW).

More information on payments, see section: “Wyjaśnienia (język angielski)” (in English) on https://www.podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss/ and “Płatność VAT w ramach procedury unijnej oraz nieunijnej (OSS) i procedury importu (IOSS)” (in Polish only) on https://www.podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss/

Reimbursements

As the Member State of consumption, do you require the taxable person to submit an additional claim before making the reimbursement?

Additional claim is not required.

Reimbursement threshold as Member State of consumption

The reimbursement threshold is EUR 400 for periods of at least 3 months but less than one tax year, and EUR 50 for a full tax year or the last less than 3 months thereof.

Release from payment of insignificant amounts of VAT

Poland has not implemented a rule whereby taxable persons are released from the payment of VAT where the amount due is insignificant.

Refund of deductible VAT by non-EU established trader

Non-EU taxable persons registered under OSS/IOSS scheme may recover input VAT under Directive 86/560/EEC.

Penalties for non-compliance (as Member State of consumption)

As a result of not fulfilling its tax obligation resulting from OSS/IOSS scheme the taxable person may be excluded from those schemes.

A taxable person that failed to fulfil its tax obligation and has not submitted a VAT return or settled this tax is also subject to penal fiscal liability, i.e., a fine. It is also subject to the provisions of the VAT Act in the scope of determining its additional tax liability.

Time of supply – chargeability

In accordance with Polish provisions, the chargeable event shall occur and VAT shall become chargeable when the goods or services are supplied. If all or part of the payment (an advance payment) is received prior to this date, VAT becomes chargeable upon receipt thereof in relation to the amount received.

A service supplied with successive payment or settlement periods is deemed completed at the end of each period to which those payments or settlements relate.

At the same time, in the case of the supply between the supplier and the operator of the electronic interface (B2B) as well as the supply made by the operator of the electronic interface to the final consumer (B2C), the tax liability arises at the time of acceptance of the payment within the meaning of Article 41a of Council Regulation No. 282/2011.

Reminder Messages

A taxable person who has not submitted a VAT return or payment by the specified deadline will receive a reminder.

Exclusion and Appeals

Exclusion from the OSS/IOSS scheme is executed via an administrative decision of the relevant tax authority. A taxable person shall be notified of the issuance of the decision electronically at the e-mail address provided in the registration application.

The decision can be disputed by filing an appeal.

Steps after exclusion/de-registration

If the OSS/IOSS scheme is ceased:

VAT must be settled directly in Member States of consumption,
registration under general VAT rules in Poland may be required.

More information on registration for VAT purposes on https://www.biznes.gov.pl/en/portal/ou1609 (in English)

Other rules

The use and enjoyment rules do not apply in Poland (Art. 59a VAT Directive),
Bad debt relief is available in Poland, but is not applicable in the OSS/IOSS scheme,
Records must be kept for 10 years,
Records must include transaction, VAT, customer location, payments, etc.

More information on the OSS/IOSS scheme on: https://www.podatki.gov.pl/pozostale/tax-free-vat-refund-vap-oss-i-ioss/punkt-kompleksowej-obslugi-oss-i-ioss/