Taxes in Europe Database v2
Act of 11 March 2004 on the goods and services tax (Journal of Laws of 2011 No. 177, item 1054 with further amendments).
Territory of Poland.
1. Under Council decision of 22 January 2008 authorising the Federal Republic of Germany and the Republic of Poland to apply measures derogating from Article 5 of Council Directive 2006/112/EC on the common system of value added tax (2008/84/EC), with regard to the border bridges for which the Republic of Poland is responsible for the construction and maintenance and with regard to the border bridges for which the Republic of Poland is solely responsible for maintenance, those bridges and, where appropriate, the construction site insofar as it is within Germany's territory, shall be deemed to be part of Poland's territory for the purposes of supplies of goods and services and intra-Community acquisitions of goods intended for the construction or maintenance of those bridges. Details of the bridges in question are given in the Annex to the above mentioned decision.
2. Under Council implementing decision of 4 December 2012 amending Decision 2009/790/EC authorising the Republic of Poland to apply a measure derogating from Article 287 of Directive 2006/112/EC on the common system of value added tax (2012/769/EU) Poland is authorised to exempt from VAT taxable persons whose annual turnover is no higher than the equivalent in national currency of EUR 30 000 at the conversion rate on the day of its accession. Derogation shall apply until 31 December 2015.
3. Under Council implementing decision of 14 May 2013 authorising the Czech Republic and the Republic of Poland to apply special measures derogating from Article 5 of Directive 2006/112/EC on the common system of value added tax (2013/237/EU) Subject to an agreement between the Czech Republic and the Republic of Poland, authorisation to apply derogating measures in relation to the maintenance of border bridges and common road sections partly located in one of both countries referred to in Annex I and to the construction and maintenance of bridges referred to in Annex II. The VAT Committee shall be notified of additional bridges and road sections. The bridges, road sections, possible construction sites located in the Republic of Poland for which the Czech Republic is responsible shall be deemed part of the Czech Republic's territory. Those located in the Czech Republic for which the Republic of Poland is responsible shall be deemed part of the Republic of Poland's territory.
4. Under Council implementing decision of 17 December 2013 authorising the Republic of Poland to introduce measures derogating from point (a) of Article 26(1) and Article 168 of Directive 2006/112/EC on the common system of value added tax (2013/805/EU) Poland is authorised to restrict to 50% the right to deduct VAT on the purchase, intra-Community acquisition, importation, hire or leasing of motorised road vehicles as well as VAT charged on expenditure related to those vehicles, where the vehicle is not entirely used for business purposes. Limit of 50% shall not apply to motor vehicles with a total maximum weight of more than 3,500kg or motor vehicles with more than 9 seats included driver's seat. Derogation shall apply until 31 December 2016.
VAT shall become chargeable when the goods or the services are supplied.
Generally VAT taxpayers are obliged to submit their tax returns for monthly periods and to pay due tax not later than the 25th day of the following month.