Goods - Poland

Updated 11/2010

Legal requirements

The Freedom of Business Act lays down the obligations of companies that want to sell goods in Poland. The Act places a duty on retailers to place the following information on the goods packaging, labels, etc. in the Polish language:

company name and address;
product description.
Freedom of Business Act

The Compliance Assessment System Act removes technical barriers to trade and facilitates sales. According to Article 12 of the Act, a product with CE marking is considered compliant with the requirements set out in the regulations in force. The Act also regulates matters related to the system of control of goods placed on the market.

Freedom of Business Act

The Standardisation Act sets out the objectives and guidelines for standardisation.

Standardisation Act [198 KB]

Limitations

The General Product Safety Directive and the Consumer Sales Directive place additional obligations on producers in respect of the information on products in the Polish language.

General Product Safety Directive

Excise duty

Basic information on excise duty is given below:

Basic information on excise duty

Administrative procedures

International VAT number

Conducting business is dependent on having a NIP tax identification number with the prefix PL. It is also necessary to register as an EU VAT payer with the appropriate tax office.

Registration of business for VAT

Matters related to the registration for EU VAT are regulated in Articles 96-98 of the Value Added Tax Act.

Value Added Tax Act

Submission of statistical data

INTRASTAT declarations provide records of trading between the countries of the European Union. The information collected from these declarations is used for statistical purposes.

INTRASTAT declarations are sent by businesses (VAT payers trading with other countries of the European Union) that exceed the basic threshold.

The Regulation of the Council of Ministers of 27 November 2008 amending the regulation on the statistical research programme on public statistics for 2009 sets out new statistical threshold for businesses trading with other EU countries in 2009.

Regulation on the statistical research programme on public statistics for 2010

INTRASTAT declarations should be submitted starting from the month following the month in which the threshold is exceeded. The Polish Customs Administration is responsible for collection, processing, checking and sending data. Declaration forms can be obtained from any customs office. They are also available in an electronic form on the website of the Central Statistical Office.

Central Statistical Office
Ministry of Finance

Check also the legislation on this topic in:

Goods - Poland