Poland: VAT-UE summary information (informacja podsumowująca) due by the 25th
Anmärkning om datumet: Re-checked 2026-09-09: podatki.gov.pl/vat/wyjasnienia/informacje-podsumowujace-vat-ue still returns a 404 (site restructure). The 25th-of-month deadline and Art. 100 legal basis remain well-established VAT law, cross-checked against JPK_V7M's confirmed same-day deadline; not independently re-confirmed against a live official page.
Varje månad, senast den 25. · 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.
Vad som ändras
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.
Vem som berörs
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.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher · Gäller om: Vi exporterar utanför EU
Vad du ska göra
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.
Kommande tillfällen
Sanktion
Fine for a fiscal offence (wykroczenie skarbowe) under the Fiscal Penal Code (Kodeks karny skarbowy) for late or missing VAT-UE filings.
Källor
- 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)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.