VAT Registration for a Foreign-Owned Polish Company

01 · Polish entity

If you incorporate a Polish sp. z o.o.

A Polish sp. z o.o. is a Polish-established business for VAT analysis even when every shareholder is foreign.

PLN 240,000 threshold

From 1 January 2026, qualifying domestic businesses can generally use the exemption where annual sales stay within PLN 240,000, adjusted proportionally in the first year.

Excluded activities

Some supplies cannot use the exemption. Voluntary registration may also make commercial sense below the threshold.

VAT-R and rates

Register before the transaction that removes the exemption or before voluntarily acting as an active VAT payer. The standard rate is 23%, with reduced rates for qualifying supplies.

EU transactions

VAT-UE registration may be required for intra-EU supplies, services or acquisitions even where domestic exemption otherwise applies.

02 · No Polish establishment

If a foreign company trades in Poland directly

A non-established business generally cannot rely on Poland’s domestic PLN 240,000 exemption. Depending on the transaction, it may need Polish VAT registration before importing goods, holding stock or making Polish domestic supplies.

Reverse charge, OSS/IOSS and place-of-supply rules can change the answer. A non-EU business may need a Polish fiscal representative unless a statutory exception applies.

03 · After registration

Filing and invoicing mechanics

JPK_V7

Registered taxpayers generally submit JPK_V7M monthly or, if eligible, JPK_V7K quarterly. The ordinary deadline is the 25th day after the reporting period.

White-list payments

For a B2B transaction over PLN 15,000, payment to an active VAT payer should generally go to an account on the official white list. Protective notification procedures may be available.

KSeF in 2026

Mandatory e-invoicing began on 1 February 2026 for the largest businesses and 1 April for most others. Taxpayers with monthly invoiced gross sales up to PLN 10,000 have a transition to 1 January 2027.

04 · Key distinction

The common mistake

The PLN 240,000 threshold is not determined by the owners’ passports. A Polish sp. z o.o. with a foreign shareholder may qualify like another Polish-established company; a foreign company without a Polish establishment generally cannot assume the same exemption.

Practical next step

Get a route matched to your company.

Tell us about the owners, activity and expected local operations. We will map the suitable formation and service scope.

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Official sources

General information as of 11 August 2026, not tax advice. VAT establishment, place-of-supply, exemption, representation and KSeF rules are fact-sensitive.