The main reporting obligation for all Polish VAT registered entities is the periodic VAT return, which now forms part of the JPK V7 file.
Businesses other than small businesses are required to file monthly returns by the 25th of the month following the VAT period.
A business is defined as small if its annual value of sales in the current and preceding year does not exceed €1.2 million.
For entities supplying services as brokerage companies, managing investment funds or managing alternative investment funds, the threshold is €45,000 of commission or other kind of consideration.
Quarterly returns may be filed by small businesses that are registered for more than 12 months as a VAT taxpayer and do not sell certain goods in certain quantities. When opting to file returns on a quarterly basis, notice
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:15