Taxera
Flag of PolandEC Sales List PolandRequired, monthly or quarterlyLast reviewed October 2026

EC Sales List in Poland: VAT-UE explained

VAT taxpayers in Poland that trade within the EU report their intra-EU transactions in the VAT-UE summary information, by month or quarter.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The obligation

Summary information on intra-EU transactions (informacja podsumowująca, VAT-UE)

Who must report

VAT taxpayers registered for VAT-UE that make intra-EU supplies of goods, intra-EU acquisitions of goods or intra-EU services.

How it works

Collect intra-EU sales from the ERP for the period → Check customer VAT numbers and transaction types → Reconcile to the VAT return → Review and approve → File through the official channel

Key dates for Poland

  1. 25th of the next month
    Deadline for the electronic filing, after the month or quarter covered
  2. Month or quarter
    The period covered is a month or a quarter

What the report contains

The summary lists the intra-EU transactions of the period by counterparty VAT number and type of transaction.

What your ERP has to deliver

Taxera needs your intra-EU sales by customer VAT number, customer country, amount and type of supply (goods, services or triangular), per company code and period. The totals must agree with the matching lines of the VAT return.

The process, step by step

ERP data
Taxera: intra-EU sales by customer VAT number
Reconciliation to the VAT return
List ready to file

Practical insights

  • Poland files this next to the JPK_V7 return, so the two should be prepared from the same data.
  • Confirm the period (month or quarter) that applies to each type of transaction.

Common pitfalls

  • Treating VAT-UE as optional because it is separate from the return.
  • Using the paper-filing date for an electronic filing.

Linked obligations in Poland

VAT returns: the list must agree with the return for the same period
Intrastat: goods movements built from the same data

EC Sales List Poland: questions, answered

Official sources

Keep this guide

Download the Poland EC Sales List guide as a PDF. It has the same content as this page.

More EC Sales List guides

All EC Sales List countriesEC Sales List GermanyEC Sales List FranceEC Sales List SpainEC Sales List the NetherlandsAll countries in the Tax Tracker

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