Tax rate by region Poland

Select region

The information provided on this page is intended for general informative purposes only. It should not be interpreted as tax advice, nor is it meant to be. For advice on your particular tax responsibilities, consult with an experienced tax expert. PayPro Global does not assume any responsibility for any action taken or not taken based on the information presented here.

Understanding SaaS VAT in Poland

Poland’s adoption of the EU VAT system in 2004 signified the nation’s commitment to aligning with European regulations. This standardized framework governs the taxation of goods and services within the EU, including digital services like SaaS. With a standard VAT rate of 23%, SaaS providers in Poland must meticulously adhere to the regulations to ensure fiscal compliance. It’s important to note that while there’s a reduced VAT rate of 8% applicable to certain categories, no digital goods or services currently benefit from this exemption. Therefore, understanding the VAT implications of SaaS sales in Poland is crucial for businesses operating within this dynamic landscape.

Mosaic image

Poland

Poland implemented the EU VAT system in 2004 to align its tax framework with European regulations.

Official government link: Krajowa Administracja Skarbowa

23.00%

E-products and services VAT/Sales tax rate

8.00%

Reduced tax rate

Reduced tax rate product categories

Digital publications like e-books, e-newspapers, and e-journals have a lower VAT rate of 5%.
Certain electronic services, such as online learning, webinars, and some software downloads, may qualify for a reduced VAT rate of 8%.

Exempted product categories

No digital goods or services are tax exempt

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Non-resident companies have to register as soon as goods are being delivered or services are being provided

Online registration possible

Yes

Local representative needed

No

Registration procedure

To register for VAT, you must complete an application form. You’ll need to provide the following company details:

Official company name and any trade name used
Full postal address, email, and website
Contact person’s name and phone number
National tax number (if applicable)
Country where your business is based
International bank account number (IBAN) and BIC
A declaration confirming you’re not VAT-registered within the EU
The date you started using the VAT scheme
All documents must be translated into Polish and accompanied by a sworn translation.

List of digital and electronic services liable for tax

Digital media like e-books, movies, music, and images, whether purchased or accessed through a service (e.g., Amazon Prime). These are often referred to as “Audio, visual, or audiovisual products” in tax contexts.
Cloud-based software and services like SaaS, PaaS, and IaaS.
Web-related services, including websites, hosting, and internet providers.
Online advertising and affiliate marketing programs.

Penalties

Late Filing of VAT Returns: A fine of up to 5,600 PLN (approximately 1,230 euros).
Late Payment of VAT: A fine of up to 5,600 PLN (approximately 1,230 euros). Additionally, late payment interest rates can range between 4% and 12% per year of the undeclared VAT amount.
Non-submission or Late Submission of VAT Returns: Fines up to PLN 20,160,000 or potential imprisonment if the non-compliance leads to non-payment of VAT.
Failure to Keep VAT Registers or Keeping Them Incorrectly: A fine of up to PLN 6,720,000.
Failure to Issue Invoices or Issuing Them Incorrectly: A fine of up to PLN 5,040,000.
Participating in Tax Fraud: Penalties can reach up to 100% of the VAT amount. This includes situations like deducting VAT from invoices issued by non-existent entities or for services not performed.  

Registration threshold

No threshold, non-resident companies must register for VAT

Filing interval

Monthly

Filing deadline

Within 25 days after the end of the reporting period

E-invoicing requirements

Mandatory

Record keeping

Necessary to keep tax records for 10 years (archived digitally, typically via KSeF repository for e-invoices).

How-To Guides: Polish SaaS VAT

Step: 1 Threshold

Effective May 1, 2004, Poland requires non-EU vendors (including online platforms) of digital services to
consumers (B2C) in Poland to register for and collect VAT, regardless of the sales amount. The obligation
was expanded to EU-established digital services providers effective January 1, 2015.
Effective January 1, 2019, Poland applies a VAT registration threshold of EUR 10,000 for EU-established
digital services providers. The threshold does not apply to non-EU businesses.

• Domestic/Resident: PLN 240,000 200 000.
• Non-Resident: Nil (0 PLN). Registration is mandatory before the first taxable sale if you have a physical presence or perform local supplies.
• Cross-border B2C: €10,000 (EU-wide threshold). If exceeded, you must use OSS or register locally.

Step: 2 Business Registration

VAT is administered by the Krajowa Administracja Skarbowa (KAS).

Non-resident VAT registration is handled by:
The Second Tax Office Warszawa-Śródmieście (Drugi Urząd Skarbowy Warszawa-Śródmieście).
Non-EU suppliers may instead use the Non-Union OSS to avoid local registration.

Step: 3 TIN/VAT Number

NIP (Numer Identyfikacji Podatkowej) is issued by the Ministry of Finance (Krajowa Administracja Skarbowa). Use form VAT-R to register for VAT and NIP-2 for the tax ID.

Step: 1 Standard VAT Rate

The standard VAT rate in Poland is 23%.

Step: 2 VAT Formula

To calculate your tax amounts, use the following formula:

 

Tax Amount = Net Price x 23%

Step: 3 Reverse Charge (B2B)

It applies to cross-border B2B digital services. If a non-established SaaS provider sells to a Polish VAT-registered business, supplier does not charge VAT; reverse charge applies. The Polish buyer accounts for VAT under the reverse charge mechanism.

Step: 1 Selling B2C

You must charge 23% Polish VAT unless you are under the €10,000 EU threshold (for EU-based sellers). Non-EU sellers must charge VAT from the first cent via Non-Union OSS or local registration.

Step: 2 Selling B2B

If the buyer provides a valid Polish VAT ID (NIP), apply Reverse Charge. Do not collect VAT. Verify IDs via the VIES system.

Step: 3 Invoice Requirements

Must be issued via KSeF (National e-Invoicing System) in FA(3) XML format. Mandatory fields:

 

• Full names and addresses of supplier/buyer.
• VAT IDs (NIP for Polish entities).
• Unique sequential invoice number.
• Date of issue and date of service.
• Description of SaaS/Service.
• Net price, VAT rate (or “reverse charge” note), and Gross amount.
• Currency (if not PLN, provide exchange rate).

Step: 1 Filing Interval

Tax-registered payers need to file taxes monthly (standard) or quarterly (for “small taxpayers” with turnover < €2M).

Step: 2 Filing Deadline

The filing deadline is by the 25th day of the month following the reporting period (e.g., Jan return due Feb 25).

Step: 3 Submission

Submit electronic filing of JPK_V7M (monthly) or JPK_V7K (quarterly) via the e-Tax Office (e-Urząd Skarbowy) portal. Payments made to a dedicated individual tax micro-account.

Step: 4 Record Keeping

Records should be kept for a minimum of 10 years (archived digitally, typically via KSeF repository for e-invoices).

PayPro Global Solution: Simplified Registration & Fiscal Representation

Navigating Polish VAT registration and fiscal representation can be daunting. PayPro Global acts as your Merchant of Record, handling these complexities, including VAT registration and fiscal representation where needed, so you can focus on your business.

Learn more about our MoR services.

FAQ

Overwhelmed by SaaS sales tax compliance?

Our team of SaaS tax experts is here to help. Contact us today for a free consultation.

Talk to an Expert
Mosaic image
en_USEnglish
es_ESEspañol pt_PTPortuguês pt_BRPortuguês do Brasil fr_FRFrançais it_ITItaliano de_DEDeutsch nl_NLNederlands pl_PLPolski ro_RORomână ukУкраїнська zh_CN简体中文 ja日本語 ko_KR한국어 en_USEnglish