Poland

Country	Poland
Currency	PLN
EU Member State	Yes
Standard VAT rate	23%
Reduced VAT rate	5% / 8%
VAT registration limit for established businesses	150000 PLN
VAT registration limit for non-established businesses	Nil
VAT registration rate for distance sellers	160000 PLN
VAT return filing periods	Monthly or quarterly
Annual returns	No
Intrastat thresholds: dispatches and arrivals	3000000 PLN for arrivals /1500000 PLN for dispatches
EC Sales Lists frequency	Monthly or Quarterly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	Iceland, Macedonia, Norway and Switzerland.
Reverse Charge	Yes for the majority of cross border activity
Fiscal representative required for non-EU businesses	Yes
Statute of limitations	5 years