VAT Declarations¶

VAT = Value Added Tax.

VAT (Polish)¶

Active VAT payers (czynny płatnik VAT) are required to submit a monthly (JPK_V7M) or quarterly (JPK_V7K) JPK_VAT declaration that reflects your sales and purchases with VAT.

Article on biznes.gov.pl about VAT declarations.

When to submit the declaration¶

The JPK_V7M declaration must be submitted by the 25th of each month for the previous month. For example, the July declaration must be submitted by August 25th. If the 25th falls on a weekend, the deadline moves to the next business day.

Which software to use¶

You can use any software that supports generating/submitting VAT declarations, for example:

• e-mikrofirma from the Ministry of Finance — free, see our guide.
• inFakt
• wFirma

How to submit the declaration¶

VAT on rent¶

How to account for VAT in inFakt when renting out property?

• Answer on Telegram
• Clarification from an accountant on Telegram

Coming soon...

VAT deduction on purchases¶

If you are a czynny VAT payer, VAT on purchases for your business (laptop, phone, software, etc.) can be deducted:

1. You buy the goods/service for the business — the seller issues a VAT invoice with your NIP.
2. You enter the invoice into the expenses of your accounting software (in inFakt — the Koszty section), specifying netto/brutto and the VAT rate from the invoice.
3. When preparing the monthly JPK_V7M declaration, the software automatically reduces the VAT payable (podatek należny) by the VAT amount from your purchases (podatek naliczony).
4. If the VAT on purchases exceeded the VAT on sales, the excess (nadwyżka) can be carried over to the next period or refunded to your account — you specify the method in the JPK_V7M declaration itself (a refund usually takes up to 60 days).

WNT: buying goods from the EU (reverse charge)¶

WNT (wewnątrzwspólnotowe nabycie towarów) is a purchase of goods from a counterparty in another EU country (for example, an iPhone from the German Apple Store) under the reverse charge mechanism:

1. Before the purchase you must be registered in VIES (the VAT-UE registry) — otherwise the seller won't be able to issue an invoice without VAT. Registration is done via VAT-R (see VAT-UE registration).
2. The seller issues an invoice without VAT (netto price) to your EU-NIP (with the PL prefix).
3. In your accounting software, the purchase is entered into expenses with a 23% VAT rate. The seller's NIP must be entered as EU (not PL). In inFakt, a counterparty can't be looked up automatically by an EU number — enter the details manually.
4. For the month of the purchase, two declarations are submitted:
   • VAT-UE — it will contain the netto amount of the purchase;
   • the regular JPK_V7M — the goods will appear both in the sales register and in the purchase register: it's as if 23% VAT was charged to you (like on a sale) and immediately deducted (like on a purchase). The total is 0 zł — nothing extra to pay.

Bottom line: the goods are bought at netto, without VAT. wFirma instructions in Polish: invoice recognition, accounting for goods purchased from the EU.

VAT-UE¶

EU VAT payers (VAT UE, registered in the VIES registry) are required to submit a VAT UE declaration for the months in which they earned income for services provided to EU counterparties. The VAT-EU declaration includes the counterparty's VAT-EU number and the amount of services rendered.

When to submit the declaration¶

The declaration is submitted electronically to the tax office by the 25th of the month following the month in which the tax obligation arose for the transaction or in which goods were moved or changes were made under the call-off stock procedure.

In art. 100 ust. 1 ustawy o VAT, the cases requiring VAT-UE submission are listed.

How to submit the declaration¶

See Electronic VAT forms on the official tax office website.

Correction¶

VAT-UEK is used to correct a previously submitted VAT-UE declaration.

Coming soon...