VAT-EU summary information 2026
when and how to file — parts A-G, country codes, sanctions

What VAT-EU summary information is

The VAT-EU summary information (commonly called "VAT-EU") is a collective declaration required under art. 100 of the Polish VAT Act of 11 March 2004. It contains the list of all intra-EU transactions in a given month broken down by EU counterparty.

The summary does not generate any tax to pay — it serves only informational and statistical purposes. Data from VAT-EU summaries of all EU countries is collected in the VIES system, allowing tax administrations to cross-verify transaction consistency (whether WDT from Poland matches the WNT reported in Germany).

Despite its statistical character — failure to file or errors can result in the loss of the right to the 0% VAT rate on WDT (art. 42 sec. 1a) and automatic deregistration from VAT-EU after 3 months without declarations.

Who must file VAT-EU summary

The obligation applies to every taxpayer registered for VAT-EU who, in a given month, made at least one of the following transactions:

• WDT — intra-EU supply of goods (see WDT 2026),
• WNT — intra-EU acquisition of goods (see WNT 2026),
• Supply of services under art. 28b to an EU taxpayer — when the buyer accounts for VAT locally (reverse charge),
• Movement of goods under the call-off stock procedure — since 2020 reported in part F of the form.

What is NOT reported in VAT-EU:

• Import of services (acquisition of services 28b from the EU) — reported in JPK_V7M or VAT-9M, but not in VAT-EU,
• Sales to individuals from the EU (B2C) — settled via OSS or WSTO,
• Services under art. 28e (real estate, construction — see Construction services in the EU),
• Export outside the EU (e.g. to USA, GB after Brexit).

Deadlines and form of filing

Deadline: by the 25th day of the month following the month in which the transaction occurred. If the 25th falls on a Saturday, Sunday or holiday — the deadline moves to the first working day.

Form: electronically only. Possible channels:

• e-Deklaracje system at podatki.gov.pl,
• Accounting software with integration (most Polish systems support it),
• Księgowość 365 app — automatic generation based on entered transactions.

Monthly mode only — even if you settle VAT quarterly (JPK_V7K), you file the VAT-EU summary monthly when transactions occur. There is no quarterly mode for VAT-EU.

No "zero filings": if you had no EU transaction in a given month — you do not file. But beware: 3 months without activity leads to automatic deregistration.

Form structure — parts A-G

The VAT-EU form has 7 parts:

A — place of filing. Head of the tax office competent for:

• Natural persons (JDG) — residence address,
• Companies — registered seat address.

B — taxpayer identification data. NIP with PL prefix automatically pre-filled by the system. Enter surname/first name (natural persons) or full company name.

C — intra-EU supplies of goods (WDT). Table with rows for each buyer:

• column a — country code of the buyer (DE, CZ, FR etc.),
• column b — VAT-EU number of the buyer (without prefix),
• column c — total value of supplies to that buyer in the month (PLN, summed),
• column d — tick for simplified triangular transactions (art. 135-138).

D — intra-EU acquisitions of goods (WNT). Analogous to part C, but for purchases.

E — intra-EU supply of services (art. 28b). List of EU service buyers for whom you issued invoices without Polish VAT.

F — call-off stock. Movements of goods to warehouses in another EU country, where ownership passes only on withdrawal.

G — signature. First name, surname, date, signature (qualified or trusted profile).

EU country codes — table

Each counterparty is identified by the 2-letter code of their country. Current list of Member States (27 + Northern Ireland as XI):

Note for Greece: in VAT-EU the code EL is used, although the standard ISO is GR. This results from EU tradition.

United Kingdom (GB): from 1 January 2021 the UK is not part of the VAT-EU system (export instead of WDT). Exception: Northern Ireland (XI) is still treated as EU in goods trade.

Sanctions — what happens for missing or wrong data

Consequences of failing VAT-EU obligations are twofold:

1. Loss of 0% rate on WDT (art. 42 sec. 1a):

• Late VAT-EU filing (even by 1 day) — the office may refuse the 0% rate,
• Wrong data (incorrect buyer NIP, wrong amount) — loss of rate for that transaction,
• Missing transaction in the summary — usually results in loss of rate.

Remedy: filing a corrected summary with a written explanation of the failure to the head of the tax office. If the explanation is accepted, the 0% rate may be restored.

2. Automatic deregistration from VAT-EU:

• 3 consecutive months without reporting sales/purchases with VAT in JPK_V7,
• 3 consecutive months without filing VAT-EU despite the obligation.

3. Fiscal-criminal sanctions (KKS): failing to file on time is a fiscal misdemeanor (fine 200-50,000 PLN). Repeated offenses — fiscal crime.

Most common VAT-EU mistakes

• Wrong buyer VAT-EU number — a single-digit error causes the transaction to fail cross-checking in VIES. The German tax office reports the discrepancy, the Polish office demands an explanation.
• Summing instead of per-counterparty reporting — one row per buyer, not one row per transaction.
• Failure to report art. 28b services — common when providing IT, advisory, marketing services to the EU. Many taxpayers confuse this with import of services (which is NOT reported).
• Reporting import of services — this transaction is NOT reported in VAT-EU (despite being intra-EU).
• No correction after return/cancellation — a cancelled supply requires a correction of the VAT-EU summary for the original transaction month.
• Filing quarterly — not possible. Even with JPK_V7K, you file VAT-EU monthly.

Audit tips and best practices

To prepare for a tax-authority audit:

1. Keep VIES verification screenshots with date and reference number for every transaction,
2. Archive CMR or transport documents with consignee signatures (for WDT),
3. Maintain a monthly reconciliation between JPK_V7M and VAT-EU summary — values must match within a small tolerance,
4. Store data for 5 years from the end of the year of the tax-payment deadline.

If you outsource bookkeeping to Księgowość 365, all the above is handled automatically — we maintain a digital archive of every counterparty verification and reconciliation report.

Frequently asked questions

Need help with VAT-EU summary information?

Every month we generate and file VAT-EU summary information on behalf of Księgowość 365 clients — on time, with counterparty-code verification and two-stage quality checks. In case of an error in a previously filed declaration, we prepare a correction with a written explanation to the head of the tax office.

We also handle the change from JPK_V7K (quarterly) to monthly VAT-EU mode without disrupting cash-flow forecasts.

Book a free consultation   See services

Related articles