VAT rate in Poland in 2022
Exemption from VAT registration
Taxpayers whose sales does not exceed certain thresholds are not obliged to register for VAT. The thresholds depend on the turnover in a continuous 12-month period. In fact, VAT registration is not obligatory for businesses whose turnover in the previous year was below PLN 200,000 (EUR 40,000). However, each taxpayer may decide to waive the personal exemption if this is more favourable to him.
Deduction regime
Polish companies are very punctilious about information required by polish law from their French partners. They also expect a proof of their French domiciliation as well as of their subjection to French VAT.
Payment rules
Generally, VAT in Poland must be calculated every month and paid before the 25th of the following month. « Small» taxpayers may however choose to file quarterly VAT returns.
