poland-vat-return

Polish VAT (podatek od towarów i usług) for tax year 2026: who must register, the 23%, 8%, 5% and 0% rates, the small-business exemption of PLN 240,000 (raised from PLN 200,000 on 1 January 2026) and the EU SME scheme, the JPK_V7M and JPK_V7K files due on the 25th, refunds in 40 days, KSeF structured e-invoicing (mandatory from 1 February 2026 for businesses with 2024 sales over PLN 200 million, from 1 April 2026 for the rest, with a PLN 10,000 a month carve-out to the end of 2026), split payment above PLN 15,000 for Annex 15 goods, the white list, reverse charge, the 30% additional liability and 10.50% late interest. Trigger on: Polish VAT, JPK_V7, KSeF, zwolnienie podmiotowe, MPP, biała lista, VAT-R. Out of scope: KSeF schema detail (poland-einvoice), income tax (pl-income-tax, pl-cit-corporate-tax), cross-border income (pl-cross-border).

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)