Poland VAT-UE summary information

Poland: VAT-UE summary information (informacja podsumowująca) due by the 25th

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.

Next: 25 October 2026then 25 November 2026, 25 December 2026

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.