If you’re selling on Amazon Poland via FBA, VAT compliance is essential. Poland is one of Amazon’s key logistics hubs in Central and Eastern Europe, and tax rules here are closely enforced.
VAT Rates in Poland
Poland introduced VAT in 1993, following economic reforms.
- Standard rate: 23%
- Reduced rate: 8% (e.g. food, transport, certain services)
- Reduced rate: 5% (e.g. books, baby food, essentials)
- Zero rate (0%) applies to exports and some international services.
When Do Amazon Sellers Need to Register?
- Polish businesses must register if their taxable turnover exceeds 200,000 PLN per year (around €46,000).
- EU-based Amazon sellers must register if their sales to Polish consumers exceed the €10,000 EU-wide distance selling threshold.
- Non-EU Amazon FBA sellers must register immediately if:
- You store goods in a Polish fulfilment centre, or
- You sell directly to Polish consumers.
⚠️ For non-EU sellers, there is no threshold — registration is required from your very first taxable sale.
Fiscal Representatives & Agents
- Non-EU businesses must appoint a fiscal representative in Poland. The representative is jointly liable for your VAT obligations.
- EU businesses are not required to, but many Amazon sellers appoint a local tax agent for smoother compliance.
Registration & Filing
To register for VAT in Poland, you’ll typically need:
- Business incorporation documents
- Proof of trading activity (Amazon seller account, invoices, contracts)
- ID documents for directors or owners
Registration is processed by the Polish Tax Authority (Krajowa Administracja Skarbowa) and usually takes 2–6 weeks. Once approved, you’ll receive your Polish VAT number (NIP), which must also be updated in Amazon Seller Central.
VAT returns are generally filed monthly, though smaller businesses may qualify for quarterly filing. Returns are filed electronically using JPK_VAT (Standard Audit File for Tax) via the tax office’s e-declaration system.
Upcoming Change – Mandatory E-Invoicing from 2026
Poland will introduce a mandatory e-invoicing regime (KSeF) from 2026.
- All VAT-registered businesses — domestic and foreign — will have to issue and receive invoices electronically through the government’s KSeF platform.
- This reform aims to reduce fraud, improve transparency, and simplify audits.
- Amazon sellers should begin preparing early by ensuring their invoicing systems can integrate with KSeF.
Risks for FBA Sellers
- Late or missed registration can result in backdated VAT liabilities, penalties, and interest.
- Fines may be up to 30% of unpaid VAT, plus daily late-payment interest.
- Non-compliance with the new KSeF rules from 2026 could result in penalties and invalid invoices.
- Amazon requires proof of VAT compliance — failure to comply can lead to account suspension.
Final Thoughts
For cross-border Amazon FBA sellers, VAT in Poland applies from the first taxable sale if you are non-EU, or once you pass the €10,000 EU-wide threshold as an EU seller. With the mandatory e-invoicing law coming in 2026, sellers should prepare now to keep their Amazon business fully compliant in Poland.
👉 Watch the full video https://youtu.be/XnNzIDh-lfw?si=2SNktE9icTxoJfHs where I explain Poland’s VAT rules for FBA and cross-border sellers in detail.