VAT number in Poland – All about threshold limits, Format and Application

If you sell goods in Poland or store inventory there, you may need a VAT number in Poland. This guide explains when a VAT number in Poland is required, what the Polish VAT number format looks like, which threshold limits apply, and how the registration process works for foreign businesses and online sellers.

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VAT number in Poland – Format and name

Like everywhere else in Europe, the VAT number in Poland is necessary to identify companies. Here in Poland, it is called “Numer Identyfikacji Podatkowej” or short “NIP”. It starts with the country code “PL” which is followed by ten digits, e.g., PL0123456789.

Format of the Polish VAT Number:
Name	Numer Identyfikacji Podatkowej
Country Code	PL
Format	PL + 10 digits
Example	PL0123456789

When to apply for a VAT number in Poland

VAT registration threshold in Poland for distance sales:

As of July 1, 2021, the EU introduced a unified distance selling threshold of €10,000 for cross-border sales within the EU. Once this threshold is exceeded, businesses are required to register for VAT in each EU member state where they sell goods, unless they opt to use the One-Stop Shop (OSS) system.

On January 1, 2025, the EU introduced an optional VAT exemption scheme for small enterprises (SMEs). Under this scheme, EU-resident SMEs can apply a VAT exemption across multiple EU countries if their total EU turnover does not exceed €100,000 annually, and their cross-border sales to other EU countries do not exceed €85,000 per calendar year. This initiative aims to reduce tax burdens and administrative barriers for small businesses. This scheme is only available to businesses established in the EU. Non-EU companies are not eligible for this VAT exemption.

You can also review broader EU VAT thresholds if you sell across multiple member states.

VAT Registration Threshold for Domestic Sales:

For domestic sales within Poland, the VAT registration threshold is 200,000 PLN. Businesses exceeding this annual turnover are required to register for VAT in Poland.

Be aware to apply early for a Polish VAT number. The VAT registration process in Poland typically takes between 2 to 6 weeks, depending on the completeness of the submitted documentation and the workload of the tax office. If you exceed the threshold limit before you are in possession of a VAT number in Poland, you might get into trouble with the Polish tax office.

Storage of goods in Poland

The storage of goods also requires a VAT number in Poland. It is not possible to store goods there without a valid VAT ID linked to your VAT number in Poland. The shipment to Poland as a non-resident trader is not taxed. These shipments are called intra-community shipments and can be proven with pro-forma invoices for example.

Applying for a VAT number in Poland

Requirement for Fiscal Representative: Non-EU businesses are required to appoint a fiscal representative in Poland who is jointly and severally liable for the VAT obligations of the represented company. This representative must be established in Poland.

Your application has to be submitted at the National Revenue Administration. Be aware that the communication with the Polish authorities is only in Polish language. Therefore, you need a sworn translator for submitting your application. As a non-Polish entity, the following documents are required for registration:

• Original deed of association of your company translated into Polish language by Polish sworn translator
• Original and actual excerpt from your company register in your country confirming that such company exist, translated into Polish language by Polish sworn translator
• Original of confirmation of registration for VAT purposes in your country translated into Polish language by Polish sworn translator
• Agreement with a bank in Poland confirming that your company has opened a bank account
• Agreement with the accounting office in Poland
• Agreements with Polish clients and/or description of activities in Poland
• Stamp fee of 170,00 PLN (ca. 38 EUR)

The procedure of the registration takes about four weeks in Poland. Schedule your registration early enough, to be sure to obtain your VAT number in time.

If you are a non-EU seller, this guide to EU VAT for US LLCs may also be useful.

If you need help applying for a VAT number in Poland, hellotax can support you with document handling, registration, and ongoing VAT compliance.
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VAT returns in Poland – when and how often

You can file your returns in Poland electronically or manually. Businesses in Poland are generally required to file VAT returns monthly. However, small taxpayers with annual sales not exceeding 5,068,000 PLN may opt for quarterly filings.

No matter whether quarterly or monthly, the deadline for VAT returns is the 25^th day of the month that follows the period end. Example:

• Monthly returns: February 25 for January
• Quarterly returns: April 25 for the first quarter

Finding a VAT number in Poland online

The European Commission developed a tool for this very purpose – VIES. It is an easy and comfortable way to find VAT numbers from all over the European Union. This tool is especially helpful if you consider partnering up with another business. You can check their VAT number directly online. If the other business is not in possession of a legal VAT ID, it might cause problems to your own company.

You can check VAT numbers here: VIES VAT number validation

If the number, you tried to check is not displayed correctly this may have different reasons:

• The activation of the number is still pending
• The number does not exist
• The registration has not yet been completed

Do not worry at first because you cannot find your personal number. The activation and inclusion into the database might take a bit of time, even after you received your VAT number by the authorities.

Update: Electronic Invoicing and Reporting

Poland will implement a mandatory electronic invoicing system (KSeF) starting on February 1, 2026, for large taxpayers (those with sales exceeding PLN 200 million in 2025), and on April 1, 2026, for all other taxpayers.

Once mandatory, invoices must be issued exclusively through the KSeF platform. Failure to use the platform will result in invoices being considered non-compliant and may lead to penalties.

Update: VAT refunds in Poland – timing and updates

In Poland, the standard VAT refund period is 60 days from the date the VAT return is submitted. However, starting in 2026, with the implementation of mandatory e-invoicing via the KSeF system, the refund period will be shortened to 40 days for businesses that use KSeF and meet certain conditions.

This change is designed to incentivize electronic invoicing and improve the efficiency of VAT processing. To benefit from the faster 40-day refund:

• You must submit VAT returns through KSeF.

• Your business must not have outstanding tax liabilities.

• All invoices for the relevant period must be issued electronically via KSeF.

Important: The KSeF system becomes mandatory for:

• Large businesses (with turnover > PLN 200 million in 2025) on 1 February 2026

• All other VAT taxpayers on 1 April 2026

Until then, the 60-day standard refund period continues to apply.

Need support with your VAT number in Poland or Polish VAT filings? hellotax helps online sellers register correctly and stay compliant.
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Summary

A VAT number in Poland is generally required if you exceed the relevant threshold, make taxable supplies locally, or store goods in Poland. For many foreign sellers, obtaining a VAT number in Poland is an important first step for compliant selling. As the registration process can take several weeks and often requires translated documents, it is best to prepare early.

If you sell in several countries, this EU VAT compliance checklist can help you stay organised.

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