Poland: VAT-UE summary information (informacja podsumowująca) due by the 25th
Piezīme par datumu: Re-verified 2026-09-09: the old informacje-podsumowujace-vat-ue page 404s; VAT-UE guidance moved to podatki.gov.pl/podatki-firmowe/vat/informacje-podstawowe, which (per the site's own search index) states the summary information is due "do 25. dnia [miesiąca] następującego po miesiącu, w którym powstał obowiązek podatkowy" (25th of the month following the transaction), confirming the existing date and Art. 100 basis.
Katru mēnesi, līdz 25. datumam. · 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.
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Kas mainās
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.
Uz ko tas attiecas
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.
Lielumi: mikro, mazs, vidējs, liels · Nozares: Visas nozares · Attiecas, ja: Mēs eksportējam ārpus ES
Kas jādara
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.
Nākamie termiņi
Sods
Fine for a fiscal offence (wykroczenie skarbowe) under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing VAT-UE filings.
Avoti
- podatki.gov.pl - Informacje podstawowe (VAT, sekcja "Kiedy złożyć informację podsumowującą") (www.podatki.gov.pl)
- isap.sejm.gov.pl - Ustawa o podatku od towarów i usług, Art. 100 (isap.sejm.gov.pl)
Pēdējoreiz pārbaudīts 2026. gada 1. oktobris. Tikai informatīvos nolūkos, nav juridiska konsultācija.