Although the Czech Republic and Poland are very mature sites in Europe, and many sellers basically understand the relevant VAT requirements of these two countries, many sellers still have various questions in the face of some services opened by Amazon. Here, Let us explain to you:
Czech Republic: The VAT tax rate is 21%, the reporting period is generally monthly, and the deadline for reporting is the 25th of the next month;
Poland: The VAT tax rate is 23%, the reporting cycle is generally monthly, and the reporting deadline is the 25th of the next month.
As required by the Polish and Czech tax authorities, a detailed EC-sales declaration report is required.
For example: a complete VAT declaration required by the Polish Taxation Bureau needs to include at least JPK – summary receipt + UPO receipt. If there is EU cross-border B2B (regardless of sales or transfer), you need to provide a VAT UEK receipt.
A complete VAT declaration required by the Czech tax bureau needs to include at least a VATR receipt. If there is an EU cross-border B2B (regardless of sales or transfer), both VATS and VATCS receipts must be provided.
At the same time, pay attention to whether it exceeds the Intrastate (sales threshold of customs statistics), and if it exceeds, you must declare the corresponding Intrastate Report.
Intrastate Threshold Review:
►►► Here comes the point:
As we all know, joining the Central European Program can waive the delivery fee of €0.26 per item shipped from the German fulfillment center, so many sellers choose to join the Central European Program.
However, you should pay attention to the requirements of the Central European Program for Czech and Polish VAT registration.
To put it simply, as long as sellers participating in the Central European Program, they need to register for VAT tax numbers in Poland and the Czech Republic. Because choosing the China-Europe plan is equivalent to authorizing Amazon to freely allocate your inventory in warehouses in Germany, the Czech Republic, and Poland, even if it is only a transfer of goods, according to the tax laws of these two countries, you need to declare the data of the transfer. Therefore, it is also necessary to register the VAT number of these two countries.
Let’s talk about the Czech and Polish VAT requirements of the Pan- EU plan of the Amazon logistics European integration service. In general, they are:
Whether there is a transfer of inventory to the Czech or Polish sites: if so, even if the original destination of your entry into Europe is not in these two countries, since the inventory has been sent to these two sites, it means there is an obligation to register and declare;
Even if the Pan-Eu plan is cancelled, it depends on whether there are records in Poland and the Czech Republic in the origin of the historical inventory. If so, even if it is cancelled, the historical data needs to be declared. Of course, the premise is that a VAT tax number is registered.
For a detailed introduction to Polish and Czech VAT, please check out our previous public account articles:
Czech Value Added Tax (VAT) 2022 New Deal
A brief analysis of the value added tax (VAT) in Poland in 2022
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