poland-vat-return

Section 1 — Quick reference

Quick reference field table

Field	Value
Country	Poland (Rzeczpospolita Polska)
Standard rate	23%
Reduced rates	8% (food, restaurant services, passenger transport, certain construction/renovation of residential buildings), 5% (basic foodstuffs, books, periodicals, hygiene products)
Zero rate	0% (exports, intra-EU B2B supplies of goods, certain agricultural inputs)
Return form	JPK_V7M (monthly filers) or JPK_V7K (quarterly filers — deklaracja quarterly, ewidencja monthly)
Filing portal	e-Urząd Skarbowy (https://e-urzadskarbowy.podatki.gov.pl)
Authority	Krajowa Administracja Skarbowa (KAS — National Revenue Administration)
Currency	PLN only
Filing frequencies	Monthly (JPK_V7M — standard); Quarterly (JPK_V7K — available to "mały podatnik" with annual turnover ≤ EUR 2M equivalent)
Deadline	25th of month following period end (both monthly and quarterly)
KSeF status	Krajowy System e-Faktur — mandatory structured e-invoicing phased in from 2026
Split payment (MPP)	Mandatory for Annex 15 goods/services where invoice ≥ PLN 15,000 gross
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Contributor	Open Accountants
Validated by	Pending — requires doradca podatkowy validation
Validation date	Pending

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Key JPK_V7 fields (deklaracja section)

Field	Meaning
K_10	Net value of domestic sales at 23%
K_11	Output VAT at 23% on domestic sales
K_12	Net value of domestic sales at 8%
K_13	Output VAT at 8%
K_14	Net value of domestic sales at 5%
K_15	Output VAT at 5%
K_16	Net value of domestic sales at 0%
K_17	Net value of intra-EU supplies of goods (WDT)
K_18	Net value of exports
K_19	Net value of intra-EU supplies of services (where buyer accounts for VAT)
K_20	Net value of domestic supplies where buyer accounts for VAT (reverse charge)
K_21	Net value of exempt supplies
K_22	Net value of supplies not subject to VAT
K_23	Net value of intra-EU acquisitions of goods (WNT)
K_24	Output VAT on WNT
K_25	Net value of import of goods (customs)
K_26	Output VAT on import of goods
K_27	Net value of import of services (Art. 28b)
K_28	Output VAT on import of services
K_29	Net value of domestic purchases where buyer accounts (Art. 17(1)(7-8))
K_30	Output VAT on domestic reverse charge
K_31	Net value of intra-EU acquisitions of services
K_32	Output VAT on EU service acquisitions
K_34	Total output VAT (sum of K_11+K_13+K_15+K_24+K_26+K_28+K_30+K_32)
K_40	Input VAT on domestic purchases
K_41	Input VAT on intra-EU acquisitions
K_42	Input VAT on imports
K_43	Input VAT on domestic reverse charge
K_44	Input VAT corrections (prior period)
K_45	Total input VAT (K_40+K_41+K_42+K_43+K_44)
K_46	Excess input over output (if K_45 > K_34)
K_47	Excess output over input (if K_34 > K_45) — VAT payable
K_48	Amount requested as refund
K_49	Amount carried forward to next period
K_50	VAT payable to the tax office

GTU codes (required in ewidencja section)

Code	Category
GTU_01	Alcohol
GTU_02	Fuel
GTU_03	Heating oil
GTU_04	Tobacco
GTU_05	Waste
GTU_06	Electronic devices
GTU_07	Vehicles and parts
GTU_08	Precious metals and scrap
GTU_09	Pharmaceuticals
GTU_10	Buildings and land
GTU_11	Emission rights and similar
GTU_12	Intangible services (advisory, legal, accounting, management)
GTU_13	Transport and storage

Conservative defaults — Poland-specific

Ambiguity	Default
Unknown rate on a sale	23%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Poland
Unknown B2B vs B2C status for EU customer	B2C, charge 23%
Unknown business-use proportion (vehicle, phone)	50% recovery (vehicle default per Art. 86a)
Unknown SaaS billing entity	Reverse charge from non-EU (K_27/K_28)
Unknown blocked-input status	Blocked
Unknown whether transaction is in scope	In scope
Unknown white list status of supplier	WARN — verify before payment

Red flag thresholds

Threshold	Value
HIGH single-transaction size	PLN 15,000 (also triggers split payment check)
HIGH tax-delta on a single conservative default	PLN 1,000
MEDIUM counterparty concentration	>40% of output OR input
MEDIUM conservative-default count	>4 across the return
LOW absolute net VAT position	PLN 25,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period in CSV, PDF, or pasted text. Must cover the full period. Acceptable from: PKO BP, mBank, ING Bank Śląski, Santander Bank Polska, Bank Pekao, Alior Bank, BNP Paribas PL, Revolut Business, Wise Business, or any other.

Recommended — sales invoices (faktury sprzedaży) for the period, purchase invoices (faktury zakupu) for input VAT claims above PLN 1,000, NIP number, white list verification for suppliers.

Ideal — complete invoice register, KSeF export (when available), prior period JPK_V7, white list verification log.

Refusal policy if minimum is missing — SOFT WARN. If no bank statement → hard stop. If bank statement only → proceed with reviewer brief warning about invoice verification and white list checks.

Poland-specific refusal catalogue

These apply on top of EU-wide refusals in eu-vat-directive Section 13.

• R-PL-1 — VAT-exempt entity (podatnik zwolniony) — Trigger: client is VAT-exempt (Art. 113 — turnover ≤ PLN 200,000). Message: "VAT-exempt entities do not file JPK_V7. They have no obligation to charge or recover VAT. This skill covers czynny podatnik VAT only." (Art. 113)
• R-PL-2 — VAT group (grupa VAT) — Trigger: client is part of a VAT group under Art. 15a. Message: "VAT groups require consolidated filing. Out of scope." (Art. 15a)
• R-PL-3 — Fiscal representative — Trigger: non-resident with fiscal representative. Message: "Fiscal representative obligations are beyond this skill."
• R-PL-4 — Partial exemption (proporcja/prewspółczynnik) — Trigger: client makes both taxable and exempt supplies, exempt proportion non-de-minimis. Message: "You make both taxable and exempt supplies. Input VAT must be apportioned under Art. 90 (proporcja) and/or Art. 86 ust. 2a (prewspółczynnik). Please use a doradca podatkowy." (Art. 90; Art. 86 ust. 2a)
• R-PL-5 — Special economic zone — Trigger: client operates in a special economic zone with VAT exemptions. Message: "Special economic zone VAT rules require specialist advice. Out of scope."
• R-PL-6 — Margin scheme (VAT marża) — Trigger: client deals in second-hand goods, art, antiques, or travel agent packages under margin scheme. Message: "Margin scheme requires transaction-level margin computation. Out of scope."
• R-PL-7 — Income tax instead of VAT — Trigger: user asks about PIT/CIT. Message: "This skill handles JPK_V7 (VAT) only. For Polish income tax, use the appropriate skill."
• R-PL-8 — KSeF mandatory e-invoicing dispute — Trigger: client's invoices should be on KSeF but are not. Message: "If mandatory KSeF e-invoicing applies, invoices not submitted through KSeF may not be valid for input VAT deduction. Please verify KSeF compliance with a doradca podatkowy before claiming input VAT."

Section 3 — Supplier pattern library (the lookup table)

Match by case-insensitive substring. If none match, fall through to Tier 1 rules in Section 5.

3.1 Polish banks (fees exempt — exclude)

Polish banks table (Art. 43 ust. 1 pkt 38-41)

Pattern	Treatment	Notes
PKO BP, PKO BANK POLSKI	EXCLUDE for bank charges/fees	Financial service, exempt Art. 43 ust. 1 pkt 38-41
MBANK, BRE BANK	EXCLUDE	Same
ING BANK ŚLĄSKI, ING PL	EXCLUDE	Same
SANTANDER BANK POLSKA, BZWBK	EXCLUDE	Same
BANK PEKAO, PEKAO SA	EXCLUDE	Same
ALIOR BANK, BNP PARIBAS PL	EXCLUDE	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE	Check for separate taxable subscriptions
ODSETKI, INTEREST	EXCLUDE	Interest, out of scope
KREDYT, POŻYCZKA, LOAN	EXCLUDE	Loan principal, out of scope

3.2 Polish government and statutory bodies (exclude entirely)

Government bodies table

Pattern	Treatment	Notes
URZĄD SKARBOWY, US	EXCLUDE	Tax office payment
E-DEKLARACJE, E-URZAD SKARBOWY	EXCLUDE	Tax filing system
ZUS, ZAKŁAD UBEZPIECZEŃ SPOŁECZNYCH	EXCLUDE	Social security contributions
KRUS	EXCLUDE	Agricultural social security
GUS, GŁÓWNY URZĄD STATYSTYCZNY	EXCLUDE	Statistical office fee
KRS, SĄD REJONOWY	EXCLUDE	Court/registry fee
KSeF (payment to system)	EXCLUDE	E-invoicing system

3.3 Polish utilities

Polish utilities table

Pattern	Treatment	Field	Notes
PGE, PGE OBRÓT	Domestic 23%	K_40 (input)	Electricity — overhead
TAURON, ENEA, ENERGA	Domestic 23%	K_40 (input)	Regional energy suppliers
PGNiG, POLSKIE GÓRNICTWO NAFTOWE	Domestic 23%	K_40 (input)	Gas supply
ORANGE POLSKA, ORANGE PL	Domestic 23%	K_40 (input)	Telecoms — overhead
PLAY, P4	Domestic 23%	K_40 (input)	Mobile telecoms
T-MOBILE PL, PLUS, POLKOMTEL	Domestic 23%	K_40 (input)	Mobile telecoms
NETIA, UPC POLSKA	Domestic 23%	K_40 (input)	Broadband/telecoms

3.4 Insurance (exempt — exclude)

Insurance table (Art. 43 ust. 1 pkt 37)

Pattern	Treatment	Notes
PZU, WARTA, ERGO HESTIA	EXCLUDE	Insurance, exempt Art. 43 ust. 1 pkt 37
ALLIANZ PL, AXA PL, GENERALI PL	EXCLUDE	Same
UBEZPIECZENIE, POLISA	EXCLUDE	All exempt

3.5 Post and logistics

Post and logistics table

Pattern	Treatment	Field	Notes
POCZTA POLSKA	EXCLUDE for standard postage		Universal postal service, exempt
POCZTA POLSKA	Domestic 23% for courier/Pocztex	K_40	Non-universal services taxable
INPOST, PACZKOMAT	Domestic 23%	K_40	Parcel lockers, taxable
DPD PL, DHL PL, GLS PL	Domestic 23%	K_40	Courier, taxable

3.6 Transport (Poland domestic)

Transport table

Pattern	Treatment	Field	Notes
PKP, PKP INTERCITY	Domestic 8%	K_40	Passenger rail at 8%
POLREGIO, KOLEJE MAZOWIECKIE	Domestic 8%	K_40	Regional rail at 8%
ZTM, MPK, KOMUNIKACJA MIEJSKA	Domestic 8%	K_40	Urban public transport at 8%
LOT, RYANAIR, WIZZ AIR (international)	EXCLUDE / 0%		International flights zero rated
TAXI, BOLT PL, UBER PL	Domestic 8%	K_40	Taxi/ride-hailing at 8% (passenger transport)

3.7 Food retail (blocked unless resale)

Food retail table

Pattern	Treatment	Notes
BIEDRONKA, JERONIMO MARTINS	Default BLOCK input VAT	Supermarket — personal provisioning
LIDL PL, ALDI PL, KAUFLAND	Default BLOCK	Same
ŻABKA, LEWIATAN, STOKROTKA	Default BLOCK	Same
RESTAURANTS, CAFES, BARS	Default BLOCK	Representation — see note below

• Note on Polish representation — Poland allows VAT recovery on business entertainment (usługi gastronomiczne) — but ONLY on catering services (usługi cateringowe). Restaurant services (eaten on premises) are NOT deductible under Art. 88 ust. 1 pkt 4. Catering (delivered food for business meetings) IS deductible. Default: block. [T2] flag if client claims catering. (Art. 88 ust. 1 pkt 4)

3.8 SaaS — EU suppliers (reverse charge, K_31/K_32/K_41)

SaaS EU suppliers table

Pattern	Billing entity	Field	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	K_31/K_32/K_41	EU service reverse charge
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE)	K_31/K_32/K_41	Reverse charge
ADOBE	Adobe Ireland (IE)	K_31/K_32/K_41	Reverse charge
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	K_31/K_32/K_41	Reverse charge
LINKEDIN (paid)	LinkedIn Ireland (IE)	K_31/K_32/K_41	Reverse charge
SPOTIFY	Spotify AB (SE)	K_31/K_32/K_41	EU reverse charge
DROPBOX	Dropbox Ireland (IE)	K_31/K_32/K_41	Reverse charge
SLACK	Slack Ireland (IE)	K_31/K_32/K_41	Reverse charge
ATLASSIAN	Atlassian BV (NL)	K_31/K_32/K_41	EU reverse charge
ZOOM	Zoom Ireland (IE)	K_31/K_32/K_41	Reverse charge
STRIPE (subscription)	Stripe IE	K_31/K_32/K_41	Transaction fees may be exempt

3.9 SaaS — non-EU suppliers (reverse charge, K_27/K_28)

SaaS non-EU suppliers table

Pattern	Billing entity	Field	Notes
AWS (standard)	AWS EMEA SARL (LU) — check	K_31/K_32/K_41	LU entity → EU reverse charge
NOTION	Notion Labs Inc (US)	K_27/K_28	Non-EU import of services
ANTHROPIC, CLAUDE	Anthropic PBC (US)	K_27/K_28	Non-EU
OPENAI, CHATGPT	OpenAI Inc (US)	K_27/K_28	Non-EU
GITHUB	GitHub Inc (US)	K_27/K_28	Check if billed by IE entity
FIGMA	Figma Inc (US)	K_27/K_28	Non-EU
CANVA	Canva Pty Ltd (AU)	K_27/K_28	Non-EU
HUBSPOT	US or IE — check	K_27/K_28 or K_31/K_32	Depends on billing entity
TWILIO	Twilio Inc (US)	K_27/K_28	Non-EU

3.10 Payment processors

Payment processors table

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Payment processing exempt
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same
PRZELEWY24, PAYU, TPAY	Check invoice	Polish payment processors — fees may be exempt financial services
BLIK (merchant fees)	Check invoice	Exempt financial service

3.11 Professional services (Poland)

Professional services table

Pattern	Treatment	Field	Notes
KANCELARIA, ADWOKAT, RADCA PRAWNY	Domestic 23%	K_40	Legal — deductible if business. GTU_12 for sales.
BIURO RACHUNKOWE, KSIĘGOWY, BIEGŁY REWIDENT	Domestic 23%	K_40	Accountant — always deductible. GTU_12 for sales.
NOTARIUSZ	Domestic 23%	K_40	Notary
DORADCA PODATKOWY	Domestic 23%	K_40	Tax adviser

3.12 Payroll and social security (exclude entirely)

Payroll and social security table

Pattern	Treatment	Notes
ZUS, SKŁADKI ZUS	EXCLUDE	Social security contributions
WYNAGRODZENIE, PENSJA, PŁACA (outgoing)	EXCLUDE	Wages — outside VAT scope
PIT-4R, ZALICZKA PIT	EXCLUDE	Employee income tax withholding
PFRON	EXCLUDE	Disability fund contribution

3.13 Property and rent

Property and rent table (Art. 43 ust. 1 pkt 36)

Pattern	Treatment	Notes
CZYNSZ, NAJEM (commercial, with VAT)	Domestic 23%	Commercial lease with VAT
CZYNSZ, NAJEM (residential, no VAT)	EXCLUDE	Residential lease, exempt Art. 43 ust. 1 pkt 36
WSPÓLNOTA MIESZKANIOWA, SPÓŁDZIELNIA	EXCLUDE	Housing cooperative fees

3.14 Internal transfers and exclusions

Internal transfers table

Pattern	Treatment	Notes
PRZELEW WŁASNY, TRANSFER WEWNĘTRZNY	EXCLUDE	Internal movement
DYWIDENDA	EXCLUDE	Dividend, out of scope
SPŁATA KREDYTU, RATA	EXCLUDE	Loan repayment, out of scope
WYPŁATA GOTÓWKI, BANKOMAT, ATM	TIER 2 — ask	Default exclude; ask what cash was spent on

3.15 White list and split payment checks

White list and split payment checks table (Art. 108a; Art. 96b)

Pattern	Treatment	Notes
Any purchase invoice ≥ PLN 15,000 gross	WARN: verify white list + split payment	Art. 108a — mandatory MPP for Annex 15 items
Supplier bank account not on white list	WARN: input VAT at risk	Art. 96b — verify at https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka

Section 4 — Worked examples

Six fully worked classifications from a hypothetical Polish self-employed IT consultant.

Example 1 — Non-EU SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; PLN 64.32

Reasoning: Notion Labs Inc is US entity (Section 3.9). Import of services under Art. 28b. Report net PLN 64.32 in K_27, output VAT (23% = PLN 14.79) in K_28, input VAT PLN 14.79 in K_42 (or K_40 depending on form version). Net effect zero.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Field (output)	Field (input)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-64.32	-64.32	14.79	23%	K_27/K_28	K_42	N	—	—

Example 2 — EU service, reverse charge (Google Ads)

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -3,800.00 ; PLN

Reasoning: Google Ireland (IE). EU service acquisition. Net PLN 3,800 in K_31, output VAT (23% = PLN 874) in K_32, input VAT PLN 874 in K_41.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Field (output)	Field (input)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LIMITED	-3,800.00	-3,800.00	874.00	23%	K_31/K_32	K_41	N	—	—

Example 3 — Restaurant service, blocked

Input line: 15.04.2026 ; RESTAURACJA POD SAMSONEM ; DEBIT ; Client dinner ; -450.00 ; PLN

Reasoning: Restaurant service (usługa gastronomiczna) — input VAT blocked under Art. 88 ust. 1 pkt 4. This is NOT catering (which would be deductible). Default: block. No input VAT.

Output table ("Restaurant: blocked — catering (delivered) would be deductible, restaurant (on-premises) is not")

Date	Counterparty	Gross	Net	VAT	Rate	Field	Default?	Question?	Excluded?
15.04.2026	RESTAURACJA POD SAMSONEM	-450.00	-450.00	0	—	—	Y	Q1	"Restaurant: blocked — catering (delivered) would be deductible, restaurant (on-premises) is not"

Example 4 — Domestic purchase, split payment threshold

Input line: 18.04.2026 ; DELL POLSKA ; DEBIT ; Invoice FV/2026/04/41 Laptop ; -7,995.00 ; PLN

Reasoning: Domestic purchase from Polish vendor. PLN 7,995 incl. 23% VAT. Net = PLN 6,500. VAT = PLN 1,495. Below PLN 15,000 gross threshold for mandatory split payment. Electronics (laptop) may trigger GTU_06 if client resells electronics — for purchases, no GTU required. Input VAT deductible in K_40. Check: is the supplier on the white list? Verify at wykaz podatników.

Output table

Date	Counterparty	Gross	Net	VAT	Rate	Field	Default?	Question?	Excluded?
18.04.2026	DELL POLSKA	-7,995.00	-6,500.00	-1,495.00	23%	K_40	N	—	—

Example 5 — EU B2B service sale (inbound receipt)

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice PL-2026-018 IT consultancy ; +16,500.00 ; PLN

Reasoning: Incoming from German company. B2B IT consulting — place of supply is Germany. Invoice at 0% with reverse charge note. Report net in K_19 (EU services supplied). GTU_12 applies (intangible/advisory services). Verify German USt-IdNr on VIES.

Output table ("Verify German USt-IdNr; GTU_12 applies")

Date	Counterparty	Gross	Net	VAT	Rate	Field	Default?	Question?	Excluded?
22.04.2026	STUDIO KREBS GMBH	+16,500.00	+16,500.00	0	0%	K_19	Y	Q2 (HIGH)	"Verify German USt-IdNr; GTU_12 applies"

Example 6 — Vehicle, 50% restriction

Input line: 28.04.2026 ; TOYOTA LEASING POLSKA ; DEBIT ; Car lease May ; -2,200.00 ; PLN

Reasoning: Car lease payment. Passenger vehicles used for mixed purposes: 50% input VAT deduction under Art. 86a. PLN 2,200 incl. 23% VAT. Net = PLN 1,788.62. Full VAT = PLN 411.38. Deductible = 50% = PLN 205.69. Full 100% deduction requires: ewidencja przebiegu pojazdu (mileage log), VAT-26 form filed, and documented exclusive business use. Default: 50%.

Output table ("Vehicle 50% deduction — 100% requires mileage log + VAT-26 form")

Date	Counterparty	Gross	Net	VAT	Rate	Field	Default?	Question?	Excluded?
28.04.2026	TOYOTA LEASING POLSKA	-2,200.00	-1,788.62	-205.69	23% (50%)	K_40	Y	Q3	"Vehicle 50% deduction — 100% requires mileage log + VAT-26 form"

5.1 Standard rate 23% (Art. 41 ust. 1)

• Standard rate rule — Default rate. Sales → K_10/K_11. Purchases → K_40. (Art. 41 ust. 1)

5.2 Reduced rate 8% (Art. 41 ust. 2, Annex 3)

• Reduced rate 8% rule — Food (certain categories), restaurant/catering services, passenger transport, construction/renovation of residential buildings (social housing). Sales → K_12/K_13. (Art. 41 ust. 2, Annex 3)

5.3 Reduced rate 5% (Art. 41 ust. 2a, Annex 10)

• Reduced rate 5% rule — Basic foodstuffs (bread, milk, meat, vegetables, fruit), books, periodicals, certain hygiene products. Sales → K_14/K_15. (Art. 41 ust. 2a, Annex 10)

5.4 Zero rate (Art. 41 ust. 4-11)

• Zero rate rule — Exports → K_18. Intra-EU B2B goods (WDT) → K_17 (requires VIES-verified VAT number, transport proof). Intra-EU B2B services → K_19. (Art. 41 ust. 4-11)

5.5 Exempt without credit (Art. 43)

• Exempt without credit rule — Financial services (pkt 38-41), insurance (pkt 37), medical (pkt 18-19), education (pkt 26-29), residential rent (pkt 36), postal universal service. Excluded from JPK_V7 output boxes. If significant → R-PL-4 refuses. (Art. 43)

5.6 Reverse charge — EU services (Art. 28b)

• Reverse charge EU services rule — EU supplier invoices at 0%: net → K_31, output VAT → K_32, input VAT → K_41. (Art. 28b)

5.7 Reverse charge — EU goods (WNT, Art. 9)

• Reverse charge EU goods rule — Physical goods from EU: net → K_23, output VAT → K_24, input VAT → K_41. (Art. 9)

5.8 Reverse charge — non-EU services (import usług, Art. 28b)

• Reverse charge non-EU services rule — Services from outside EU: net → K_27, output VAT → K_28, input VAT → K_42. (Art. 28b)

5.9 Import of goods

• Import of goods rule — Goods from non-EU: import VAT on customs declaration or via simplified procedure. Net → K_25, output VAT → K_26, input VAT → K_42.

5.10 Blocked input VAT (Art. 88)

• Blocked input VAT rules — - Restaurant services (usługi gastronomiczne) — fully blocked Art. 88 ust. 1 pkt 4. Catering (usługi cateringowe) IS deductible — important distinction. - Accommodation services (usługi hotelowe) — blocked Art. 88 ust. 1 pkt 4. Exception: if resold or part of tourism package. - Passenger vehicles: 50% default (Art. 86a); 100% requires mileage log + VAT-26 form. - Fuel for 50%-deduction vehicles: 50% deductible. - Private use: fully blocked. (Art. 88; Art. 86a)

5.11 Split payment mechanism (MPP, Art. 108a)

• Split payment mechanism rule — Mandatory for invoices ≥ PLN 15,000 gross covering goods/services in Annex 15 (electronics, steel, fuel, construction, etc.). Payment must be split: net to supplier's regular account, VAT to supplier's VAT account. Non-compliance risks: loss of input VAT deduction, 30% sanction, joint liability. (Art. 108a)

5.12 White list verification (Art. 96b)

• White list verification rule — For payments > PLN 15,000 to VAT-registered suppliers: verify supplier's bank account is on the white list (wykaz podatników VAT). Payment to an unlisted account → input VAT deduction denied unless notified to tax office within 7 days (ZAW-NR form). (Art. 96b)

5.13 GTU codes (ewidencja section)

• GTU codes rule — Sales of specific goods/services must be tagged with GTU codes (GTU_01–GTU_13) in the JPK_V7 ewidencja. For IT consultants, GTU_12 (intangible services) is the most common. GTU codes do not appear on the deklaracja section — only in ewidencja.

5.14 Sales — cross-border B2C

• Cross-border B2C rule — EU consumers above €10,000 threshold → R-EU-5 (OSS refusal). Below threshold → Polish VAT. (R-EU-5)

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

• Fuel and vehicle costs — Pattern: Orlen, BP PL, Shell PL, Circle K PL. Default: 50% recovery (passenger car default). Question: "Is this a passenger car (50%) or commercial vehicle (100%)? Do you keep a mileage log and have VAT-26 filed?"

6.2 Restaurant vs catering

• Restaurant vs catering — Pattern: any restaurant name. Default: block. Question: "Was this eaten on premises (restaurant — blocked) or delivered catering for a business meeting (deductible)?"

6.3 Ambiguous SaaS billing entities

• Ambiguous SaaS billing entities — Default: non-EU reverse charge K_27/K_28. Question: "Check invoice for legal entity name and country."

6.4 Round-number owner transfers

• Round-number owner transfers — Default: exclude as owner injection. Question: "Customer payment, capital injection, or loan?"

6.5 Incoming from individuals

• Incoming from individuals — Default: domestic B2C at 23%, K_10/K_11. Question: "Sale? Country?"

6.6 Foreign counterparty incoming

• Foreign counterparty incoming — Default: domestic 23%. Question: "B2B with VAT number or B2C? Country?"

6.7 Large purchases (split payment check)

• Large purchases (split payment check) — Pattern: invoice ≥ PLN 15,000 gross. Default: verify Annex 15, white list, and MPP compliance. Question: "Was this paid via split payment? Is the supplier on the white list?"

6.8 Mixed-use phone/internet

• Mixed-use phone/internet — Default: 0% if mixed. Question: "Dedicated business line or mixed? Business percentage?"

6.9 Outgoing to individuals

• Outgoing to individuals — Default: exclude as drawings. Question: "Contractor with invoice, wages, refund, or personal?"

6.10 Cash withdrawals

• Cash withdrawals — Default: exclude. Question: "What was the cash used for?"

6.11 Rent payments

• Rent payments — Default: no VAT (residential). Question: "Commercial? Does landlord charge VAT?"

6.12 Foreign hotel

• Foreign hotel — Default: exclude from input VAT. Question: "Business trip?"

6.13 KSeF invoice verification

• KSeF invoice verification — Pattern: any purchase invoice from a Polish supplier. Default: accept. Question: "Is this invoice available in KSeF? (If KSeF is mandatory for this supplier and the invoice is not in KSeF, input VAT may be at risk.)"

Section 7 — Excel working paper template (Poland-specific)

The base specification is in vat-workflow-base Section 3. This section provides the Poland-specific overlay.

Sheet "Transactions"

Columns A–L per the base. Column H ("JPK field") accepts valid K_ codes from Section 1. Additional column M for GTU code (GTU_01–GTU_13, sales only). Additional column N for split payment flag (MPP: Y/N).

Sheet "Box Summary"

Output:
| K_10 | Domestic sales 23% net | =SUMIFS(...) |
| K_11 | Output VAT 23% | =C[K_10]*0.23 |
| K_12 | Domestic sales 8% net | =SUMIFS(...) |
| K_13 | Output VAT 8% | =C[K_12]*0.08 |
| K_14 | Domestic sales 5% net | =SUMIFS(...) |
| K_15 | Output VAT 5% | =C[K_14]*0.05 |
| K_17 | EU goods supplies (WDT) net | =SUMIFS(...) |
| K_18 | Exports net | =SUMIFS(...) |
| K_19 | EU services supplies net | =SUMIFS(...) |
| K_23 | EU goods acquisitions (WNT) net | =SUMIFS(...) |
| K_24 | Output VAT WNT | =C[K_23]*0.23 |
| K_27 | Import of services net | =SUMIFS(...) |
| K_28 | Output VAT import of services | =C[K_27]*0.23 |
| K_31 | EU services acquisitions net | =SUMIFS(...) |
| K_32 | Output VAT EU services | =C[K_31]*0.23 |
| K_34 | Total output VAT | =SUM of output VAT fields |

Input:
| K_40 | Input VAT domestic | =SUMIFS(...) |
| K_41 | Input VAT EU acquisitions | =SUMIFS(...) |
| K_42 | Input VAT imports | =SUMIFS(...) |
| K_45 | Total input VAT | =K_40+K_41+K_42+K_43+K_44 |

Bottom line:
| K_46 | Excess input | =IF(K_45>K_34, K_45-K_34, 0) |
| K_47 | Excess output (VAT payable) | =IF(K_34>K_45, K_34-K_45, 0) |
| K_50 | VAT payable to urzad skarbowy | =K_47 adjusted for carry-forward |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/poland-vat-<period>-working-paper.xlsx

Section 8 — Poland bank statement reading guide

CSV format conventions. PKO BP exports semicolons with DD.MM.YYYY dates. mBank uses comma-separated with ISO dates. ING PL uses semicolons. Common columns: Data operacji, Opis, Kwota, Saldo.

Polish language variants. Czynsz (rent), wynagrodzenie/pensja (salary), odsetki (interest), przelew (transfer), wypłata (withdrawal), wpłata (deposit), faktura (invoice). Treat as English equivalents.

Internal transfers. Labelled "przelew własny", "transfer wewnętrzny". Always exclude.

Owner draws. Jednoosobowa działalność gospodarcza (sole trader) transfers to personal account are drawings — exclude.

Refunds. Identify by "zwrot", "korekta", "nota korygująca". Book as negative in same field.

Foreign currency. Convert to PLN at NBP (National Bank of Poland) mid-rate on the business day preceding the transaction. Art. 31a ust. 1.

IBAN prefix. PL = Poland. DE, IE, LU, NL, FR = EU. US, GB, CH = non-EU.

White list check. For all domestic purchase invoices > PLN 15,000: verify supplier NIP and bank account at https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka before processing.

Section 9 — Onboarding fallback (only when inference fails)

9.1 Entity type

• Entity type onboarding — Inference rule: JDG (jednoosobowa działalność gospodarcza) vs sp. z o.o. vs S.A. Fallback: "Are you JDG (sole trader), spółka z o.o., or other?"

9.2 VAT registration status

• VAT registration status onboarding — Inference rule: if asking for JPK_V7, they are czynny podatnik VAT. Fallback: "Are you czynny podatnik VAT (active) or zwolniony (exempt)?"

9.3 NIP

• NIP onboarding — Fallback: "What is your NIP? (10 digits, PL prefix for EU VIES)"

9.4 Filing period

• Filing period onboarding — Inference rule: transaction dates. Fallback: "Monthly (JPK_V7M) or quarterly (JPK_V7K)? Which period?"

9.5 Industry

• Industry onboarding — Inference rule: counterparty mix. Fallback: "What does the business do?"

9.6 Employees

• Employees onboarding — Inference rule: ZUS, wynagrodzenie outgoing. Fallback: "Do you have employees?"

9.7 Exempt supplies

• Exempt supplies onboarding — Fallback: "Do you make VAT-exempt sales?" If yes → R-PL-4 may fire.

9.8 Credit brought forward

• Credit brought forward onboarding — Always ask: "Do you have excess credit (nadwyżka) from the previous period? (K_49)"

9.9 Cross-border customers

• Cross-border customers onboarding — Fallback: "Customers outside Poland? EU or non-EU? B2B or B2C?"

9.10 Vehicle type and mileage log

• Vehicle type and mileage log onboarding — Fallback: "Do you use a vehicle for business? Passenger car or commercial? Do you keep a mileage log (ewidencja przebiegu pojazdu) and have VAT-26 filed?"

Section 10 — Reference material

Validation status

v2.0, rewritten April 2026. Awaiting validation by doradca podatkowy in Poland.

Sources

1. Ustawa o VAT (11 March 2004, as amended) — https://isap.sejm.gov.pl
2. Ordynacja podatkowa (Tax Ordinance)
3. Rozporządzenie w sprawie JPK_V7M/V7K
4. KAS guidance — https://www.podatki.gov.pl
5. White list — https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka
6. Council Directive 2006/112/EC — via eu-vat-directive companion skill
7. VIES — https://ec.europa.eu/taxation_customs/vies/
8. NBP exchange rates — https://www.nbp.pl

Known gaps

1. KSeF mandatory e-invoicing timeline is evolving — verify current mandatory dates.
2. Split payment (MPP) Annex 15 list may be updated — verify annually.
3. Restaurant vs catering distinction is a common audit issue — the skill defaults to block.
4. Vehicle 50%/100% distinction requires supporting documentation that cannot be verified from bank data.
5. GTU codes cover sales only — a future version should add detailed GTU classification guidance.
6. White list verification is flagged but cannot be performed programmatically — reviewer must verify.

Change log

• v2.0 (April 2026): Full rewrite to three-tier OpenAccountants architecture.
• v1.0 (April 2026): Initial draft. Standalone monolithic document.

Self-check (v2.0)

1. Quick reference with JPK field table and conservative defaults: yes (Section 1).
2. Supplier library as lookup tables: yes (Section 3, 15 sub-tables).
3. Worked examples: yes (Section 4, 6 examples).
4. Tier 1 rules compressed: yes (Section 5, 14 rules).
5. Tier 2 catalogue: yes (Section 6, 13 items).
6. Excel template with recalc: yes (Section 7).
7. Onboarding as fallback: yes (Section 9, 10 items).
8. All 8 Poland-specific refusals: yes (R-PL-1 through R-PL-8).
9. Reference material at bottom: yes (Section 10).
10. Three rates (23%/8%/5%) mapped to K_ fields: yes.
11. Restaurant vs catering distinction: yes (Section 3.7, Example 3, Section 5.10).
12. Split payment (MPP) and white list documented: yes (Sections 5.11-5.12, 3.15).
13. Vehicle 50% default documented: yes (Section 5.10, Example 6).
14. GTU codes listed: yes (Section 1, Section 5.13).

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.