Poland VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. In Poland, the VAT return forms part of the SAF-T (Standard Audit File for Tax) structure, which combines both reporting and bookkeeping elements. The JPK_V file, how the SAF-T is locally known,  which incorporates the VAT return section and the VAT transactions section, is to be filed mandatorily by all active VAT registered taxable persons that have both a monthly frequency of filing or a quarterly frequency of filing.

Deadlines and Frecuency

In Poland, the standard VAT filing frequency is monthly, and the return must be submitted by the 25th day of the following month.

There is no requirement to submit an annual VAT return. If the deadline falls on a weekend or public holiday, it is shifted to the next working day.

If your Polish VAT return results in a payable position, the VAT must be paid by the same deadline as the return submission, i.e., by the 25th of the following month. VAT payments are made via bank transfer to the specific bank account assigned to each taxpayer, and it is important to ensure using the right payment reference. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If your VAT return results in a credit position, you may carry forward the VAT amount to the following reporting period or request the VAT refund, but the company must hold a Polish bank account to receive the payment. If no local bank account is provided, the VAT credit cannot be refunded and may only be carried forward or used to offset future VAT liabilities. Your Marosa team will facilitate you more information and instruct you on the steps to follow in case you decide to claim a VAT refund.

VAT Manual

Find additional information in our VAT manual VAT returns in Poland.

VAT Templates

Below you’ll find VAT templates available in English.