August 19, 2011, 10:00 pm
1. What is the VAT in Poland?
The VAT rate in Poland is 23% since 2011. However, there are still exceptions applied for several goods and services. The VAT rate is 8% for tourist services, transportation, health-care, newspapers, water distribution or construction and renovation of houses, while a 5% VAT rate is applied for certain food and books. Financial and postal services are exempt from Polish VAT, together with educational, art and science services or milk products.
2. How can I get a VAT refund in Poland?
If you want to obtain a VAT refund in Poland, you must fill in an application and take it to the Head of the Second Tax Office Warszawa. The application has to be completed in Polish and submitted before the 30th June of the following year. It cannot concern a period shorter than three months or longer than one year. The minimum amount should be no less than 200 euros if you apply for a three months refund or 25 euros for one year. After the authorities check the claim, the VAT will be recovered.
3. How can I register for VAT in Poland?
If the company is subject to VAT tax, it must proceed for VAT registration in Poland with the local Tax Authorities to obtain the registration number. If the annual turnover of a company is less than 50,000 PLN (11,500 EUR), there is no need for VAT registration in Poland. However, the procedure can be done immediately after obtaining the registration certificate from the National Court Register. The application should contain an excerpt from the company foundation deed, the registration certificate and a standard form which must be completed by the managers of the company.
4. How does the intra-community VAT work in Poland?
Taxable persons intending to perform intra-community transactions have to notify the head of the Tax Office of their intention by submitting a registration notification form before performing their first supply or acquisition of goods to or from another company in a Member State of the EU. This way, the company will be registered as EU tax payer and confirm its status in order to perform the transaction. The acquisition of goods will be taxed in Poland. If the goods are transported to another Member State, VAT must be paid there.
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