An acquisition of goods moved from another EU member state to Poland, from an EU taxpayer. The supplier's invoice usually carries no Polish VAT.

WNT: who does it apply to?

Polish companies buying goods from EU suppliers.

WNT: when and by what deadline?

The tax point usually arises on the invoice date, no later than the 15th day of the month after the supply. Output and input VAT are reported in the same period.

WNT: where do you file or arrange it?

In JPK_V7 (purchase and sales records) and in VAT-UE for the month in which the tax point arose.

VAT

WNT: what is it?

Intra-Community acquisition of goods

WNT is buying goods from a company in another EU country. The buyer settles VAT in Poland itself and reports the transaction in JPK_V7 and VAT-UE.

What it is: An acquisition of goods moved from another EU member state to Poland, from an EU taxpayer. The supplier's invoice usually carries no Polish VAT.
Who it affects: Polish companies buying goods from EU suppliers.
When: The tax point usually arises on the invoice date, no later than the 15th day of the month after the supply. Output and input VAT are reported in the same period.
Where: In JPK_V7 (purchase and sales records) and in VAT-UE for the month in which the tax point arose.

How it works in Zaksio

Zaksio recognises the WNT scenario on a purchase invoice and prepares the VAT-UE entries.

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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Key answers

How it works in Zaksio

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