Poland Vat Return

Poland VAT Return Skill (JPK_V7M / JPK_V7K) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

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):

GTU codes (required in ewidencja section):

Conservative defaults — Poland-specific:

Red flag thresholds:

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."

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."

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."

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)

3.2 Polish government and statutory bodies (exclude entirely)

3.3 Polish utilities

3.4 Insurance (exempt — exclude)

3.5 Post and logistics

3.6 Transport (Poland domestic)

3.7 Food retail (blocked unless resale)

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.

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

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

3.10 Payment processors

3.11 Professional services (Poland)

3.12 Payroll and social security (exclude entirely)

3.13 Property and rent

3.14 Internal transfers and exclusions

3.15 White list and split payment checks

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:

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:

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:

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:

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:

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:

Section 5 — Tier 1 classification rules (compressed)

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

Default rate. Sales → K_10/K_11. Purchases → K_40.

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

Food (certain categories), restaurant/catering services, passenger transport, construction/renovation of residential buildings (social housing). Sales → K_12/K_13.

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

Basic foodstuffs (bread, milk, meat, vegetables, fruit), books, periodicals, certain hygiene products. Sales → K_14/K_15.

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

Exports → K_18. Intra-EU B2B goods (WDT) → K_17 (requires VIES-verified VAT number, transport proof). Intra-EU B2B services → K_19.

5.5 Exempt without credit (Art. 43)

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.

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

EU supplier invoices at 0%: net → K_31, output VAT → K_32, input VAT → K_41.

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

Physical goods from EU: net → K_23, output VAT → K_24, input VAT → K_41.

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

Services from outside EU: net → K_27, output VAT → K_28, input VAT → K_42.

5.9 Import of goods

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)

• 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.

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

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.

5.12 White list verification (Art. 96b)

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).

5.13 GTU codes (ewidencja section)

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

EU consumers above €10,000 threshold → R-EU-5 (OSS refusal). Below threshold → Polish VAT.

Section 6 — Tier 2 catalogue (compressed)

6.1 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

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

Default: non-EU reverse charge K_27/K_28. Question: "Check invoice for legal entity name and country."

6.4 Round-number owner transfers

Default: exclude as owner injection. Question: "Customer payment, capital injection, or loan?"

6.5 Incoming from individuals

Default: domestic B2C at 23%, K_10/K_11. Question: "Sale? Country?"

6.6 Foreign counterparty incoming

Default: domestic 23%. Question: "B2B with VAT number or B2C? Country?"

6.7 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

Default: 0% if mixed. Question: "Dedicated business line or mixed? Business percentage?"

6.9 Outgoing to individuals

Default: exclude as drawings. Question: "Contractor with invoice, wages, refund, or personal?"

6.10 Cash withdrawals

Default: exclude. Question: "What was the cash used for?"

6.11 Rent payments

Default: no VAT (residential). Question: "Commercial? Does landlord charge VAT?"

6.12 Foreign hotel

Default: exclude from input VAT. Question: "Business trip?"

6.13 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

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

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

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

9.4 Filing period

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

9.5 Industry

Inference rule: counterparty mix. Fallback: "What does the business do?"

9.6 Employees

Inference rule: ZUS, wynagrodzenie outgoing. Fallback: "Do you have employees?"

9.7 Exempt supplies

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

9.8 Credit brought forward

Always ask: "Do you have excess credit (nadwyżka) from the previous period? (K_49)"

9.9 Cross-border customers

Fallback: "Customers outside Poland? EU or non-EU? B2B or B2C?"

9.10 Vehicle type and mileage log

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 Accora 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.

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Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).