Polish EC Sales Lists (ESL)
If a Polish VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required. These may also be known as recapitulative statements. This is in addition to the regular Polish VAT return or Polish Intrastat.
When do Polish EU Sales List reports have to be completed?
If a Polish VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Polish border, then this may have to be reported in the ESL. There is no reporting threshold.
When should Polish ESLs be filed?
ESLs are filed in Poland on a monthly basis for goods once sales go over PLN250,000 per quarter for supplies or PLN50,000 for acquisitions. Otherwise, it is quarterly filings for goods. For services, the returns are filed quarterly. The filing date is the 25th of the month following the reporting period (monthly/quarterly) end. Paper submissions have an earlier deadline of the 15th of the month following the reporting period.
There may be a fine of up to PLN3,360 for late or incorrect filings. In addition, interest of 10% is charged on any VAT due.