Poland - Taxes

[nawacho]

Here the tax law for Poland :
for selling You have to have a valid NIP number - it is acronym from business id number in Poland.
Example NIP: 133-250-00-22
PL = Poland

Currency: Polski zloty [PLN] in round equals 0.25 Euro -> 1EUR = 4PLN

Then for selling and buying goods and services for B2C & B2B:

From Poland company to Polish Consumer = 22% VAT
From Poland company to EU Consumer = 0% VAT

From Poland company to Polish Consumer = 7% VAT*
From Poland company to EU Consumer = 0% VAT

From Poland company to Polish Consumer = 3% VAT*
From Poland company to EU Consumer = 0% VAT

* - lowered rate for special care goods and services (farmers goods, grocieries, books, knowledge services etc.) I don't know exactly which rates 3% or 7% are ok for specific services and products. It's really complicated even for Polish people, maybe somebody will explain that...
I'm not sure but I think that transaction between B2C and B2B are the same Tax rates in Poland.

Shipping taxes:
by Polish National Postal Service = 0% VAT
by Private Companies (UPS, TNT, DPD, InPost etc.) = 22% VAT

Handling taxes(packaging equipment) = mostly 22% VAT

Shipping, handling (cost of packaging and mailing an order):
>in round 1,5EUR to 2EUR for package to 1kg shipped by Polish National Postal Service to country area, delivery time (2-5 working days).
>in round 2EUR to 5EUR for package to 5kg shipped by Polish National Postal Service to country area, delivery time (2-5 working days).
>shipping to EU cost starts from 6EUR(its depend on package weight and size) and delivery time (over one working week).

>in round 4EUR to 20EUR for package from 1kg to 5kg shipped by Privaate Companies (UPS, TNT, DPD, InPost etc.) to country area, delivery time (1 working day).
>shipping by Privaate Companies to EU cost don't know yet.


best regards.

[Matthieu Biart]

Hi nawacho!

Thank you for your contribution.

Ok for product tax, but what about voucher/discount coupon?
Does any tax apply to them?

Concerning invoice, I suspect that NIP number to have to be on every official document (such as autogenerated PDF) but is there any other legal requirements that PrestaShop would not fit?
Same question about our order process.

[nawacho]

I do ask some pros in polish commercial law andI'll find out about that issues you've been asking about.

[KGI]

Hello PS Team

www.keaygroup.co.uk/wmc


We don’t actually use the PS invoice internally as there are many issues in regard to issuing invoices in Poland.
Its crazy – but one cannot send goods without sending invoice 1st for signature – unless a pre-signature agreement is in place.
Its crazy – but the invoice must also have the monetary value written in Polish including the 0,01 values.
Its crazy – but a nip number on its own is only good to supply and received goods within Poland.
Its crazy – but a nip number prefixed with PL (which you need to buy) is used with the NIP number (now forming the VAT Number for EU use is required for supplies in or out of Poland within EU countries. OH and don’t use it for 6 months or don’t supply or received goods from fellow EU countries its cancelled) you will have to apply and pay for another PL coding.

No offence Prestshop but we use the PS invoice for advice only – and create using the Polish company Subiekt the invoice we need.

However, if you could add the facility to have the value written in words then – WoW we can then use the PS Invoice in Poland for sure.

(No problems for our UK site www.keaygroup.co.uk/mdr – much easier and un-interfered accounting makes life much easier)

Regards

Ian

[Matthieu Biart]

Hi Ian!

We'll deal with the NIP number but for the monetary value written in Polish characters, if it only concerns the final total it will be handle by some module.

Thank you for your contribution.

[Matthieu Biart]

Hi everyone!

Any news about the voucher/discount coupon tax application?

[PROMOTE IT]

Hi, I see no movements here, so I'll try to update the information by myself.

 

Regarding NIP number:

Company in Poland selling to customers in Poland require NIP number, which is in 10-digit format. Many people write this number inluding "minus" signs and it is: XXX-XXX-XX-XX or sometimes XXX-XX-XX-XXX. Since 1-2years it is getting more and more popular to omit the "minut" signs" and put NIP number like this: XXXXXXXXXX. I think it's the best way, regarding e-commerce and electronic documents.

When a company in Poland wants to sell goods outside Poland, has to register additionally in a tax office. Then on all documents regarding sales outside the country the NIP number has to contain PL in front (PLXXXXXXXXXX).

 

The currency:

Nothing has changed yet, Polski Złoty is still the currency in Poland. As for the exchange rates, the only reliabe source for the average exchange rate to any other curriencies is http://www.nbp.pl/homen.aspx?f=/kursy/ratesa.html

The notation is usually "1 000 000,00 PLN" (one million) or more polish one: "1 000 000,00 zł".

 

The VAT tax:

There are 5 possibilities for rates:

23% - standard rate

8% - reduced rate

5% - reduced rate

0% - zero rate

no rate - yes, it's different than 0% VAT rate

What rates have to be chosen on which conditions is described very good on the http://www.podatki.egospodarka.pl/podatek-vat

Unfotunately in Polish only. The document says also about 7% rate, bur it is used only in very special cases (connected with agriculture). When I get an English version I will post it here.

 

National postal services.

The prices are available here in english: http://www.cennik.poczta.lublin.pl/eng/index.php

 

Vouchers and discount coupons and a VAT tax.

Polish law is quite complicated regarding this issue. I will ask my financial team about this and give you information.

[funcker]

Hello PS Team,

I tried to develop the thread in english forum, but without success for now : http://www.prestashop.com/forums/topic/159919-vat-number/

I think this would be the better place for that.

 

Charging VAT to EU companies.

 

As we know there are different VAT rates among the EU countries. Tax law allows not charging VAT when transaction is made between companies from different EU countries with valid VAT number. This is called "intra-Community supply".

 

 

 

VAT on goods moving between Member States

 

No frontier controls exist between Member States and therefore VAT on goods traded between EU Member States is not collected at the internal frontier between tax jurisdictions.

Goods supplied between taxable persons (or VAT registered traders) are exempted with a right to deduct the input VAT (zero-rated) on despatch if they are sent to another Member States to a person who can give his VAT number in another Member State. This is known as an "intra-Community supply". The VAT number can be checked using the VAT Information Exchange System (VIES).

The VAT due on the transaction is payable on acquisition of the goods by the taxable customer in the Member State where the goods arrive. This is known as "intra-Community acquisition". The customer accounts for any VAT due in his normal VAT return at the rate in force in the country of destination.

 

(its from http://ec.europa.eu/taxation_customs/taxation/vat/how_vat_works/index_en.htm)

 

Situaton now looks like there are two option available in PS:

1. Only business customers by forcing business registrations only and sell without VAT to EU countries

2. Allowing sales to all customers (b2b sales + non business customers sales) without option to omit VAT.

This is because the tax rules in Prestashop are aplicable only to countries. No other factors are taken into account.

 

Majority of the e-companies sell to business and non business customers as well. I would like to give possibility to omit VAT for my business customers without excluding non-business customers from buying in my shop.

 

Why it is so important to sellers like us?

Selling with no charges of VAT is a normal situation among companies from different countries. It reduces cash flow and allows companies to pay VAT in their own country. This is not only because of the different VAT tax rates but also because of national preferences (most people prefer paying taxes to own government not to other country's government)

 

Is there any simple solution for that?

Please advice