There are several types of VAT-related reportings / declarations that should be submitted by VAT taxpayers in Poland depending on the type of transactions done. What is crucial, usually, the same obligations cover Polish as well foreign taxpayers being registered for VAT in Poland.

VAT declaration & report / VAT return (usually “JPK-V7M”)

  • As a rule taxpayers in Poland are obliged to submit VAT reports on monthly basis – until the 25th of the following month.
  • VAT return consists of declaration part and VAT records (with deep detailed data / markings on each supply). It is submitted as one .xml file (SAF-T file for VAT).
  • Under some conditions, quarterly VAT reporting is possible – until the 25th of the following quarter. Quarterly VAT return does not mean that VAT compliance duties are performed only once per three months (although VAT declaration and payment is made quarterly, taxpayers are still obliged to prepare and submit VAT records each month).

Recapitulative statement / EC Sales & Acquisition List (“VAT-UE”)

  • Currently, EC Sales & Acquisition List is submitted with the same deadline as SAF-T for VAT, i.e. until the 25th of the following month.
  • A recapitulative statement is a separate document to SAF-T file. It summarizes data included in SAF-T file that are related to specific intra-EU supplies. Both reportings should be however consistent (the same amounts reported for each kind of transaction in the same period).

INTRASTAT – EU dispatches & arrivals

  • INTRASTAT returns for intra-EU movements are submitted as .xml files only on monthly basis – until the 10th of the following month, separately for arrivals and separately for dispatches.
  • Usually, one reporting per month per one type of movement (dispatches / arrivals) is made, however, in case of significant amounts of movements, it is possible to divide reporting into several smaller partes (e.g. per week).
  • INTRASTAT registration and reporting is obligatory after basic thresholds are broken (for 2024: “INTRASTAT in Poland – Changes for 2024”).

Annual report for correction?

  • There is no yearly VAT return in Poland!
  • SAF-T and recapitulative statement or INTRASTAT corrections are performed in relation to particular months / quarters.

The requirement to file above reportings is part of the VAT control system in Poland, but also within the EU, in order to ensure that VAT on local as well cross border supplies is correctly declared and paid.

That’s all?

Please note, that depending on types of supplies made, it may happen that the taxpayer will be required to submit several types of additional reportings (e.g. SENT for sensitive goods / excise reporting / CBAM reporting).

We can assist you with analysing your supplies to determine whether a VAT return, recapitulative statement or INTRASTAT report is required. We may also check a need to extend scope of reporting taking into account Your individual business. If needed, we can also assist with generating and submitting your report. Please contact us for further details if you wish to delegate this function to our specialists.