VAT

<!doctype html> <html lang="en-US"> <head>  <script> (function (w, d, s, l, i) { w[l] = w[l] || []; w[l].push({ 'gtm.start': new Date().getTime(), event: 'gtm.js' }); var f = d.getElementsByTagName(s)[0], j = d.createElement(s), dl = l != 'dataLayer' ? '&l=' + l : ''; j.async = true; j.src = 'https://www.googletagmanager.com/gtm.js?id=' + i + dl; f.parentNode.insertBefore(j, f); }) (window, document, 'script', 'dataLayer', 'GTM-N2PN2W8'); </script>   <script async src="https://www.googletagmanager.com/gtag/js?id=G-220RZQETXQ"></script> <script> window.dataLayer = window.dataLayer || []; function gtag() { dataLayer.push(arguments); } gtag('js', new Date()); gtag('config', 'G-220RZQETXQ'); </script> <meta charset="utf-8"> <meta name="viewport" content="width=device-width, initial-scale=1, shrink-to-fit=no"> <meta name="robots" content="" /> <title>VAT</title> <meta name="description" content="Specific information about VAT: registering, general rules and rates, extemptions, paying and refund"> <link rel="apple-touch-icon" sizes="180x180" href="/assets/apple-touch-icon.png" /> <link rel="icon" type="image/png" sizes="32x32" href="/assets/favicon-32x32.png" /> <link rel="icon" type="image/png" sizes="16x16" href="/assets/favicon-16x16.png" /> <link rel="manifest" href="/assets/site.webmanifest" /> <link rel="preconnect" href="https://fonts.gstatic.com"> <link rel="stylesheet" href="/fonts/fonts.css" /> <link rel="stylesheet" href="/css/fontawesome-all.css" /> <link rel="stylesheet" href="/css/bootstrap.min.css"> <link rel="stylesheet" href="/css/bootstrap-select.css"> <link rel="stylesheet" href="/css/cookieconsent.min.css?v=20240223" /> <link rel="stylesheet" href="/css/site.css?v=20190117"> <link rel="stylesheet" href="/css/jquery-ui.css" /> <script src="/scripts/cookieconsent.min.js"></script> <script> window.addEventListener("load", function() { window.cookieconsent.initialise({ cookie: { domain: "www.podatki.gov.pl" }, window: '<div role="dialog" aria-label="Cookies info" aria-describedby="cookieconsent:desc" class="cc-window {{classes}}">{{children}}</div>', elements: { messagelink: '<div id="cookieconsent:desc" class="cc-message"><p>{{messageOne}}</p><p>{{messageTwo}}</p><p><a tabindex="0" class="cc-link" href="{{href}}" target="_blank">{{link}}</a></p></div>', dismiss: '<a aria-label="Got it, close the cookie message." role="button" tabindex="0" class="btn btn-primary cc-btn cc-dismiss">{{dismiss}}</a>' }, palette: { popup: { text: "#ffffff" }, }, position: "bottom-left", content: { messageOne: "This site uses cookies to offer you a better browsing experience. Cookies also allow us to create the anonymized statistics.", messageTwo: "If you do not block cookies, you agree to their use and cookies would be saved in the device's memory. You can change your browser settings to disable cookies", href: "/en/privacy-policy/", link: 'Read about the privacy policy', dismiss: 'Got it' } }, function (popup) { var handler = function (event) { if (event.keyCode === 13) { popup.setStatus(cookieconsent.status.dismiss); popup.close(); document.removeEventListener('keyup', handler); } }; document.addEventListener('keyup', handler) }) }); </script> </head> <body>  <noscript> <iframe src="https://www.googletagmanager.com/ns.html?id=GTM-N2PN2W8" height="0" width="0" style="display:none;visibility:hidden"></iframe> </noscript>  <div id="scrollDown"><div id="scrollDownAfter"></div></div> <link href="/Content/Styles/SENT/mobileheader.css" rel="stylesheet" type="text/css" /> <header class="shadow-sm"> <nav class="navbar navbar-dark navbar-expand-lg"> <a href="#content" class="skip-link sr-only sr-only-focusable">Go to content</a> <a href="#search" class="skip-link sr-only sr-only-focusable">Go to search</a> <a href="#footer" class="skip-link sr-only sr-only-focusable">Go to footer</a> <div class="navbar-brand"> <a href="/en/"> <img class="d-inline-block" width="96" src="/media/2842/assets-logotypes-polish-emblem.svg" alt="Go to the main page of the website"> <span class="h1 amethysta navbar-text">podatki.gov.pl</span> </a> </div> <div class="d-flex align-items-end"> <button class="btn btn-secondary mobileSearchButton" type="button" data-toggle="modal" data-target="#searchModal"> <img style="height:30px; height:30px; display:inline-block;" alt="Wyszukaj" src="/Content/Images/search.svg" /> </button> <button class="btn btn-secondary navbar-toggler" type="button" data-toggle="collapse" data-target="#navbarNav" aria-controls="navbarNav" aria-expanded="false" aria-label="Menu"> <i class="fas fa-bars"></i> </button> </div> <div class="modal fade" id="searchModal" tabindex="-1" role="dialog" aria-labelledby="searchModal" aria-hidden="true"> <div class="modal-dialog" role="document"> <div class="modal-content"> <div class="modal-body"> <div class="input-group" style="margin-bottom:5px;"> <input type="text" id="searchLabel" name="query" class="form-control" aria-label="Enter the phrase you are looking for" required minlength="3"> <div class="input-group-append"> <button id="btn-search" class="btn btn-secondary" type="submit"><img style="height: 30px; height: 30px; display: inline-block;" alt="Wyszukaj" src="/Content/Images/search.svg" /></button> <button class="btn btn-secondary" data-dismiss="modal" label="Zamknij"><span aria-hidden="true">X</span></button> </div> </div> </div> </div> </div> </div> <div class="collapse navbar-collapse" id="navbarNav"> <form id="search" class="header-element ml-auto" action="/en/value-added-tax//szukaj" method="GET" style="padding-right:20px;"> <div class="input-group" style="margin-bottom:5px;"> <div class="lang-sel-wrapper" style="margin: 10px"> <div tabindex="0" id="lang-sel" class="lang-sel btn btn-emptyAk" aria-label="Wybierz j臋zyk"> EN <div class="arrow" style="transform: rotate(45deg);"></div> <ul id="lang-sel-items" class="lang-sel-wrapper"> <li> <a href="/">PL</a> </li> <li> <a href="/uk/">UK</a> </li> </ul> </div> </div> <div class="input-group-append mobileButtonSearch" style="margin:10px;"> <button class="btn btn-secondary" type="button" data-toggle="modal" data-target="#searchModal"> <img style="height:30px; height:30px; display:inline-block;" alt="Wyszukaj" src="/Content/Images/search.svg" /> </button> </div> </div> </form> <nav class="nav nav-list flex-column d-lg-none"> <a class="nav-link" href="/en/residents/">Residents</a> <a class="nav-link" href="/en/cross-border-commuters/">Cross-border commuters</a> <a class="nav-link" href="/en/pensioners/">Pensioners</a> <a class="nav-link" href="/en/vehicles-in-eu/">Vehicles in EU</a> <a class="nav-link" href="/en/stay-in-eu/">Stay in EU</a> <a class="nav-link" href="/en/inheritance/">Inheritance</a> <a class="nav-link" href="/en/corporate-income-tax/">Corporate income tax</a> <a class="nav-link" href="/en/value-added-tax/">Value added tax</a> <a class="nav-link" href="/en/excise/">Excise</a> <a class="nav-link" href="/en/services/">Services</a> <a class="nav-link" href="/en/site-map/">Site map</a> <span class="nav-link">Change language:</span> <div class="nav-lang"> <a href="/" aria-label="Link to the Polish language version of the tax portal">PL</a> <a href="/uk/" aria-label="Link to the Ukrainian language version of the tax portal">UK</a> </div> </nav> </div> </nav> </header> <script> function LogOut() { $.ajax({ url: '', type: 'POST', data: {}, success: function (result) { console.log(result); } }); } </script> <nav class="main"> <div class="container"> <ol class="breadcrumb"> <li class="breadcrumb-item"><a href="/en/">podatki.gov.pl</a></li> </ol> </div> </nav> <div id="content" class="container-fluid"> <div class="content-header dark-text"> <div class="container relative"> <h1>VAT</h1> <hr /> <p class="introduction">Specific information about VAT: registering, general rules and rates, extemptions, paying and refund</p> </div> </div> <div class="checkerboard" style="background: #333333 url(/media/6486/tlo_kafelki_vat.jpg) no-repeat center center /cover"> <div class="container"> <h2 class="light-text">Select the information</h2> <div class="row"> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item light-text"> <a href=/en/value-added-tax/registering-for-vat/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay has-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>Registering for VAT</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about registering for VAT: when you should register, how to register, how change registration, how cancel registration, how transfer registration</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item light-text"> <a href=/en/value-added-tax/paying-vat/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay has-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>Paying VAT</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about paying VAT: When and how often a business should file a VAT tax returne, how long the tax authority has to make any reimbursement due, thresholds</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item light-text"> <a href=/en/value-added-tax/general-vat-rules-and-rates/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay has-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>General VAT rules and rates</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about general VAT rules and rates: how calculate taxable turnover, keeping records of VAT transatcions, VAT rates list</p> </div> </div> </div> </a> </div> </div> <div class="w-100"></div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item light-text"> <a href=/en/value-added-tax/vat-exemptions/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay has-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>VAT exemptions</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about VAT exemptions: extemptions from paying, products and services extempt, extemptions for small companies</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item light-text"> <a href=/en/value-added-tax/vat-refunds/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay has-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>VAT refunds</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about VAT refunds f.ex. eligibles for a VAT refund, refund for goods and services, rules on proportional deducation, procedure for apply for a refund</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item light-text"> <a href=/en/value-added-tax/sme-special-scheme-for-small-enterprises/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay has-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>SME special scheme for small enterprises</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Information concerning how to take advantage of the SME special scheme which supports small and medium enterprises to conduct business activity on the common union market.</p> </div> </div> </div> </a> </div> </div> <div class="w-100"></div> </div> </div> </div> </div> <footer id="footer"> <div class="footer"> <div class="container"> <div class="row"> <div class="col-md-4"> <p><a data-udi="umb://document/7473c1ce3a9b4e99a1c0545e2193034f" href="#" title="The Minister of Finance privacy notice"><img class="img-fluid" src="/media/6453/logo_mf_eng.png?width=500&height=161.23316796598158" alt="Link going to website Ministry of Finance" data-udi="umb://media/3c64d73a1c7443bfa8e101c7bf7b191a" /></a></p> <p>聽</p> </div> <div class="col-md-4"> <p><strong><a data-udi="umb://document/6d8e846f13a546ed88f40baa85fb0496" href="/en/website-accessibility-statement/" title="Website Accessibility Statement">Website Accessibility Statement</a></strong></p> <p><strong><a data-udi="umb://document/70a4f7245c794c518d28cd5150e0ee14" href="/en/privacy-policy/" title="Privacy policy">Privacy policy</a></strong></p> <p><strong><a data-udi="umb://document/03645c88923c40cda6e73a57da36c7cb" href="/en/the-minister-of-finance-privacy-notice/" title="The Minister of Finance privacy notice">The Minister of Finance privacy notice</a></strong></p> <p><strong><a data-udi="umb://document/4ef6387a6e5947c98204033151028126" href="/en/the-nra-head-privacy-notice/" title="The NRA Head privacy notice">The NRA Head privacy notice</a></strong></p> </div> <div class="col-md-4"> <p><strong><a data-udi="umb://document/a95ff2b545844b539b9f0fa15fe9ca59" href="/en/site-map/" title="Site map">Site map</a></strong></p> <h2 class="amethysta" style="padding-top: 1.5rem;"><a data-udi="umb://document/6859cc7a3c35473db19dae9478aa1cfc" href="/en/">Tax Portal</a></h2> </div> </div> </div> </div> <div class="eu-footer"> <div class="container"> <div class="row align-items-center"> <div class="col-md-auto logo-container"> <img class="logo-left" src="/media/3144/fe.svg" alt="Fundusze Europejskie. Polska Cyfrowa" /> </div> <div class="col"> <p>We provide content posted on the website free of charge. The use of content published on the website taxeski.gov.pl, regardless of the purpose and method of use, does not require the consent of the Ministry of Finance. Content marked on the website as copyrighted content, unless otherwise stated, is made available under the Creative Commons Attribution 3.0 Poland license.</p> </div> <div class="col-md-auto logo-container"> <img class="logo-right" src="/media/3145/ue.svg" alt="Unia Europejska. Europejski Fundusz Rozwoju Regionalnego" /> </div> </div> </div> </div> </footer> <script src="/scripts/jquery-3.3.1.min.js"></script> <script src="/scripts/popper.min.js"></script> <script src="/scripts/moment.min.js"></script> <script src="/scripts/bootstrap.min.js"></script> <script src="/scripts/jquery-ui.min.js"></script> <script src="/scripts/jquery-migrate-3.0.0.min.js"></script> <script src="/scripts/jquery.unobtrusive-ajax.js"></script> <script> $('.fb-button').click(function() { FB.ui({ method: 'share', href: 'http://www.podatki.gov.pl/en/value-added-tax/', }, function(response){}); }); </script> <script src="/scripts/front.js"></script> <script type="text/javascript" src="/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=1&cb=1226049087" async></script></body> </html>

CINXE.COM

VAT