Poland: VAT-UE summary information (informacja podsumowująca) due by the 25th
Date note: Gemini candidate audit (2026-09-08), confidence: likely. The 25th-of-month deadline and Art. 100 legal basis are well-established, stable VAT law; the current podatki.gov.pl explainer page for VAT-UE returned a 404 this session (site restructure), so the specific page text could not be re-confirmed live. Cross-checked against the same 25th-of-month deadline already confirmed for JPK_V7M (pl-jpk-v7m-monthly-vat), which is filed on the same schedule.
Every month, due by the 25th. · Only due for a month in which the taxpayer made intra-EU supplies of goods, intra-EU acquisitions of goods, or supplied/received reverse-charge B2B services covered by Art. 100 of the VAT Act; skipped entirely for a month with no such transactions.
What changes
VAT-registered businesses that made intra-EU supplies of goods, intra-EU acquisitions of goods, or reverse-charge B2B services in a given month must file a VAT-UE summary information return listing the counterparties and values, by the 25th of the following month. No filing is required for a month with no such intra-EU transactions.
Who is affected
Poland-registered VAT payers trading goods or reverse-charge services with VAT-registered counterparties in other EU member states, e.g. a SaaS company invoicing EU business customers or an importer/exporter moving goods within the EU.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We export outside the EU
What to do
Track intra-EU supplies, acquisitions and reverse-charge services each month; if any occurred, file the VAT-UE (informacja podsumowująca) electronically via e-Deklaracje by the 25th of the following month, alongside (but as a separate filing from) the JPK_V7M VAT return.
Next occurrences
Penalty
Fine for a fiscal offence (wykroczenie skarbowe) under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing VAT-UE filings.
Sources
- podatki.gov.pl - Informacje podsumowujące VAT-UE (www.podatki.gov.pl)
- isap.sejm.gov.pl - Ustawa o podatku od towarów i usług, Art. 100 (isap.sejm.gov.pl)
Last verified 8 September 2026. Informational only, not legal advice.