Navigation path

Share on 
	Share on Facebook
  
	Tweet it
  
	Share on google+
  
	Share on linkedIn
  
    
      E-mail
Set page to normal font sizeIncrease font size by 200 percentBookmark this pageChoose high-contrast version

Poland

Taxes

Updated 07/2012

Legal requirements

Value Added Tax

The Polish Value Added Tax Act together with its secondary legislation govern the tax on goods and services issues.

The Act lays down the fiscal requirements concerning goods and services.

Scope of Taxation

The following are subject to VAT: chargeable delivery of goods and provision of services in Poland, export of goods, import of goods, intra-Community acquisition of goods for remuneration in Poland, and intra-Community delivery of goods.

Tax base

As a rule, the turnover, meaning the receivables from sales less the due tax, is the tax base.

Taxpayers

Legal persons, unincorporated organisations and natural persons who run businesses regardless of their purpose or results are taxable persons.

Level of taxation

As of 1 January 2011, the basic VAT rate will be 23%; there is also a reduced rate of 8% and another reduced rate of 5% (for food and books).

The Tax Ordinance sets out general rules for paying taxes.

Income tax

Income tax as applicable to businesses is regulated by the following acts:

Taxpayers

Corporate income tax is paid by:

  • legal persons;
  • unincorporated organisations;
  • tax groups of companies;
  • companies whose registered office or board is registered in another country; under certain conditions and in accordance with the tax regulations of that country.

Corporate taxpayers pay tax only on income earned in Poland if their registered office or board is not registered in Poland.

All natural persons, including partners in partnerships and private partnerships, pay income tax. Natural persons who are not Polish residents are only subject to tax on income (revenue) earned in Poland (limited tax obligation).  

Revenue

Revenue earned on the territory of the Republic of Poland shall be deem in particular the revenue on:

  • work performed in Poland on the basis of an employment relationship, service relationship or cooperative employment relationship, irrespective of the place where remuneration is paid;
  • activity performed personally in Poland irrespective of the place where remuneration is paid;
  • business activity performed in Poland;
  • real estate located in Poland, including sales of such real estate.

Income

Income is subject to tax irrespective of the place where income is earned. Income means revenue less tax deductible expenses in a given tax year.

In case of corporate taxpayers whose registered office or board are not in Poland, when it is not possible to determine their income on the basis of the accounting data, the income is estimated using an income index in relation to revenue, which is 5% for retail and wholesale trade and 10% for construction and transport services.

Tax rates

Corporate income tax rate is 19%.

In case of entrepreneurs who are natural persons 18% or 32% tax rate is applied for a threshold of PLN 85,528 or 19%. In certain cases an undertaking can decide on one of the forms of lump-sum income tax: lump-sum tax on recorded revenue or flat rate tax.

Taxation of natural persons

All natural persons, including partners in partnerships and private partnerships pay income tax. Natural persons who are not Polish residents pay tax on income earned only in Poland (limited tax obligation).

Other taxes

In some cases, businesses are required to pay other taxes and local fees, which are a source of revenue for local authorities. In case of taxes on property and means of transport, local authorities have the right to set rates and the relevant relief for these taxes, including tax reliefs that are part of programmes supporting businesses.

Information about current tax rates and reliefs in a given location can be found on the websites of the relevant local authorities.

Property tax

The Local Taxes and Fees Act governs the property tax.

Tax on means of transport

The tax levied on means of transport is also governed by the Local Taxes and Fees Act.

Tax on civil law transactions

Tax on civil law transactions is governed by the Tax on Civil Law Transactions Act.

 

Administrative procedures

Submission of tax returns

Companies can submit VAT and tax declarations electronically. This option is open to those companies which have an electronic signature and submit the appropriate application form for sending returns electronically.

Deadlines

Taxpayers do not have to submit income tax returns during the tax year in which they are obliged to pay tax advances.

Taxpayers who are legal persons must submit tax returns stating the level of income (or loss) achieved in a tax year by the end of the third month of the following year.  Within this period, they must also pay tax due or the difference between the tax due on the income as indicated in their tax return and the tax advances from the beginning of the year.

Taxpayers who are natural persons must submit tax returns for a given tax year by 30 April of the following year. For taxpayers who pay tax in the form of a lump-sum calculated on recorded revenue the deadline is 31 January of the following year.

Systems of paying income tax advances

Taxpayers pay advances monthly; small taxpayers and taxpayers who start a business can pay taxes quarterly.

During the tax year, taxpayers can take advantage of a simplified system of paying tax advances based on monthly payments of 1/12 of the amount of tax due.

Small taxpayers and taxpayers who start a business can pay tax advances quarterly.

Tax arrears

Taxes that are not paid within the deadline become tax arrears, on which statutory interest is charged from the first day after the payment deadline.

When arrears are paid after the deadline, companies must calculate interest due and pay the tax arrears as well as the interest due. Statutory interest is currently 15% per annum.

Appealing against tax decisions

Tax proceedings are a two-instance process.

Appeals against decisions of tax offices (tax authorities of first instance) can be lodged with directors of tax chambers. Second-instance rulings are final. Appeals against them can be lodged with administrative courts.

Help & advice

Help & advice

E-mail a business organisation near you

The EU runs a network (Enterprise Europe Network) of local business organisations in most European countries that may be able to help you.

Choose your country and town and enter your enquiry below.

Country

Austria

Feldkirch

Graz

Innsbruck

Klagenfurt

Linz

Salzburg

Wien

Belgium

Antwerpen

Arlon

Brugge

Brussels

Charleroi

Gent

Hasselt

Leuven

Libramont

Liège

Mons

Namur

Nivelles

Bulgaria

Dobrich

Plovidiv

Ruse

Sandanski

Sofia

Stara Zagora

Vratsa

Yambol

Croatia

Osijek

Rijeka

Split

Varazdin

Zagreb

Cyprus

Nicosia

Czech Republic

Brno

Brno

Liberec

Ostrava

Ostrava

Pardubice

Plzen

Praha

Usti nad Labem

Denmark

Aalborg

Copenhagen

Herning

Kolding

Næstved

Viborg

Estonia

Tallinn

Finland

Helsinki

Oulu

Tampere

Turku

Vantaa

France

Amiens

Annecy

Aulnat

Besançon

Bordeaux

Bourg en Bresse

Caen

Cayenne

Chalons-en-Champagne

Chambéry

Dijon

Fort-de-France

Grenoble

Lille

Limoges

Lyon

Marseille

Marseille

Montpellier

Montpellier

Nancy

Nantes

Orléans

Paris

Pointe-à-Pitre

Poitiers

Privas

Rennes

Rouen

Saint-Denis

Saint-Etienne

Strasbourg

Toulouse

Valence

Germany

Berlin

Bremen

Bremenhaven

Chemnitz

Dresden

Düsseldorf

Erfurt

Frankfurt/Oder

Freiburg

Hamburg

Hannover

Kaiserslautern

Kiel

Konstanz

Leipzig

Magdeburg

Mannheim

Mülheim an der Ruhr

München

Potsdam

Reutlingen

Rostock

Saabrücken

Stuttgart

Trier

Ulm

Villingen-Schwenningen

Wiesbaden

Greece

Athens

Heraklion

Ioannina

Kavala

Kozani

Thessaloniki

Tripolis

Volos

Hungary

Budapest

Debrecen

Eger

Győr

Miskolc

Nyíregyháza

Pécs

Szeged

Székesfehérvár

Zalaegerszeg

Ireland

Dublin

Italy

Abruzzo

Aosta

Apulia

Ascoli Piceno

Basilicata

Bologna

Bologna

Cagliari

Calabria

Calabria

Campania

Catania

Florence

Genova

Gorizia

Milano

Molise

Naples

Palermo

Palermo

Perugia

Pesaro

Pisa

Pordenone

Ravenna

Rome

Rovereto

Sassari

Sicily

Terni

Torino

Trieste

Udine

Venezia

Venezia

Venezia

Latvia

Riga

Lithuania

Kaunas

Klaipėda

Vilnius

Luxembourg

Luxembourg

Malta

Pieta`

Netherlands

Den Haag

Nieuwegein

Norway

Ås

Oslo

Stavanger

Tromsø

Poland

Bialystok

Gdańsk

Kalisz

Katowice

Kielce

Konin

Kraków

Lublin

Lublin

Olsztyn

Opole

Poznań

Rzeszów

Szczawno-Zdrój

Szczecin

Toruń

Warsaw

Warsaw

Warsaw

Wroclaw

Zielona Góra

Łódź

Portugal

Aveiro

Braga

Coimbra

Évora

Faro

Funchal

Lisboa

Ponta Delgada

Porto

Romania

Arad

Bacau

Bucuresti

Cluj-Napoca

Constanta

Craiova

Galati

Iasi

Ramnicu Valcea

Timișoara

Slovakia

Bratislava

Prešov

Slovenia

Koper

Ljubljana

Maribor

Spain

Albacete

Alicante

Badajoz

Barcelona

Bilbao

Ciudad Real

Donostia- San Sebastian

Ferrol

Las Palmas de Gran Canaria

Llanera

Logroño

Madrid

Madrid

Murcia

Oviedo

Palma

Pamplona

Paterna (Valencia)

Santa Cruz de Tenerife

Santander

Santiago de Compostela

Sevilla

Toledo

Valencia

Valladolid

Vitoria- Gazteiz

Zaragoza

Sweden

Borlänge

Göteborg

Jönköping

Kramfors

Luleå

Malmö

Örebro

Östersund

Stockholm

Umeå

Västerås

Växjö

United Kingdom

Belfast

Bristol

Cambridge

Cardiff

Coventry

Inverness

London

Manchester

Newcastle

Yorkshire and Humber

Enter your message here *

* required field (you must enter data here)