VAT registration

Not every entrepreneur must be a VAT payer. Check whether you are subject to mandatory registration.

Subject-matter exemption (up to PLN 240,000)

You are exempt from VAT if:

• Your annual sales do not exceed PLN 240,000 (threshold from 2026)
• You do not sell goods/services excluded from the exemption

Mandatory registration

You must register for VAT regardless of turnover if you sell, among others:

• Precious metals, jewellery
• Excise goods (with exceptions)
• New means of transport
• Legal, advisory, or jewellery services
• Debt collection and factoring services
• Cosmetic and toiletry preparations

Voluntary registration

You may register voluntarily even if you are exempt. It is worthwhile if:

• Your clients are businesses (they deduct VAT, so the gross price does not matter to them)
• You have high input VAT costs (equipment, materials)
• You want to appear professional on invoices

Form VAT-R is the registration application for goods and services tax.

Key form fields

• Identification details — NIP, business name, registered address
• Registration type — active VAT payer
• Settlement period — monthly (default) or quarterly (if you meet the conditions)
• Start date — the day from which you want to be an active VAT payer
• VAT-UE — tick if you plan intra-community transactions

Settlement period

• Monthly — default, mandatory in the first year of registration
• Quarterly — available after 12 months as a VAT payer (with exceptions)

VAT-UE

If you plan intra-community transactions (WNT, WDT, import/export of services), tick the relevant box in VAT-R. You will receive a VAT-UE number (PL + NIP) enabling you to settle transactions within the EU.

You submit VAT-R to the head of the tax office competent for:

• JDG: the entrepreneur's place of residence
• Company: the company's registered office

Submission methods

1. Electronically — via e-Tax Office (Trusted Profile, qualified signature, or authorisation data)
2. In person — at the tax office
3. By post — as a registered letter
4. During CEIDG registration — as an attachment to the CEIDG-1 application (JDG only)

Submission deadline

• Before the day of the first VAT-taxable activity
• For mandatory registration: before the transaction that causes the threshold exceedance

Processing time

• The tax office registers the taxpayer without undue delay, no later than 7 days after receiving the correct application

After processing the application, the head of the tax office registers the taxpayer in the VAT payer register.

Registration confirmation

• The office issues VAT-5 registration confirmation on the taxpayer's request
• Fee for issuing the confirmation: PLN 170 (stamp duty)
• The confirmation is not mandatory — you can verify registration for free online

Free online verification

• VAT payer white list: podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka
• VIES system (for VAT-UE): ec.europa.eu/taxation_customs/vies

VAT-UE number

If you ticked intra-community transactions in VAT-R, you will receive a VAT-UE number in the format PL + NIP (e.g. PL1234567890). You can verify it in the VIES system.

As an active VAT payer you are required to issue VAT invoices documenting your sales.

Mandatory VAT invoice elements

• Issue date and sequential number
• Seller's and buyer's details (name, address, NIP)
• Name of goods/services, quantity, unit net price
• VAT rate and VAT amount
• Net and gross amounts

National e-Invoice System (KSeF)

• Mandatory from 2026 for active VAT payers
• Structured invoices submitted electronically to the KSeF system
• Access: ksef.mf.gov.pl

Invoicing software

• Ministry of Finance application: e-Mikrofirma (free, integrated with KSeF)
• Commercial software: Fakturownia, inFakt, wFirma, iFirma and others

VAT rates

• 23% — standard rate
• 8% — reduced rate (e.g. residential construction, certain services)
• 5% — reduced rate (e.g. food, books)
• 0% — exports, WDT (subject to conditions)

As an active VAT payer you are required to file a JPK_V7 file (Uniform Control File with VAT declaration).

What is JPK_V7?

• Replaces the former VAT-7 declaration and JPK_VAT file
• Contains VAT records (sales and purchase register) and the declaration (tax calculation)
• Submitted electronically to the tax office

Filing deadlines

• JPK_V7M (monthly): by the 25th day of the following month
• JPK_V7K (quarterly): records monthly by the 25th, declaration quarterly by the 25th of the month following the quarter

How to file?

• Via accounting software (automatic generation and submission)
• Via the e-Tax Office or Ministry of Finance gateway
• Signature: Trusted Profile, qualified signature, or authorisation data (PIT income amount)

First filing

• The first JPK_V7 covers the period in which you carried out your first taxable activity
• Even if you had no sales or purchases in a given month — submit a zero JPK_V7

If you plan intra-community transactions, you must obtain a VAT-UE number.

When do you need VAT-UE?

• WNT (intra-community acquisition of goods) — you buy goods from EU businesses
• WDT (intra-community supply of goods) — you sell goods to EU businesses
• Import of services — you buy services from EU businesses
• Supply of services in the EU — you sell services to EU businesses (reverse charge)

How to register?

• Tick the relevant box in VAT-R form (Section C.3)
• If you are already a VAT payer, submit a VAT-R update

VAT-UE number

• Format: PL + your NIP (e.g. PL1234567890)
• Verification: VIES system

VAT-UE summary information

After registration you must submit VAT-UE summary information for every month in which you carried out intra-community transactions. Deadline: by the 25th day of the following month.