A list of transactions with EU counterparties: intra-Community supplies of goods (WDT), intra-Community acquisitions of goods (WNT) and services provided to EU businesses. It is a separate document next to JPK_V7.

VAT-UE: who does it apply to?

EU VAT payers, i.e. companies registered for EU transactions (with an NIP-UE number) that made such transactions in the period.

VAT-UE: when and by what deadline?

Every month, by the 25th day of the month following the month in which the tax point arose, even if you settle VAT quarterly. You file it only when there were EU transactions, as there are no nil returns. A correctly filed VAT-UE is a condition of the 0% rate on WDT.

VAT-UE: where do you file or arrange it?

Electronically through e-Deklaracje (from your accounting software) or the e-Urząd Skarbowy application, signed like other returns.

VAT

VAT-UE: what is it?

EC Sales List (summary information on EU transactions)

VAT-UE is the summary information on intra-EU transactions. It is filed monthly, electronically, by the 25th day of the month after the month of the transactions.

What it is: A list of transactions with EU counterparties: intra-Community supplies of goods (WDT), intra-Community acquisitions of goods (WNT) and services provided to EU businesses. It is a separate document next to JPK_V7.
Who it affects: EU VAT payers, i.e. companies registered for EU transactions (with an NIP-UE number) that made such transactions in the period.
When: Every month, by the 25th day of the month following the month in which the tax point arose, even if you settle VAT quarterly. You file it only when there were EU transactions, as there are no nil returns. A correctly filed VAT-UE is a condition of the 0% rate on WDT.
Where: Electronically through e-Deklaracje (from your accounting software) or the e-Urząd Skarbowy application, signed like other returns.

How it works in Zaksio

In Zaksio you generate VAT-UE for the month in the “VAT-UE and OSS” tab. It is worth confirming EU scenarios with your accountant.

This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.

Source: Tax Portal: VAT

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