Private purchase from EU with VAT-EU invoice
is it WNT and what obligations does the buyer have?
A common situation: you buy privately on Allegro or Amazon DE, and the seller issues an invoice with a VAT-EU number. Does this mean you have to settle WNT? We explain when a private purchase from an individual in the EU generates tax obligations and when it does not — and how to properly notify the seller of your consumer status.
Common problem: VAT-EU on invoice for a private purchase
The situation repeats thousands of times a month: a Polish customer buys on Amazon DE, international Allegro, eBay, a German online shop, etc. Enters their NIP in the order form (because "the tax office prefers invoices"). The seller, detecting an active Polish VAT-EU number, automatically:
- Issues an invoice without German VAT (treats the transaction as WDT),
- Places the Polish NIP with PL prefix on the invoice,
- Reports the transaction in the German VAT-EU summary as a sale to Poland.
The taxpayer's question: in such case, do I have to settle WNT in Poland? Remit 23% VAT? File a JPK correction?
The answer depends on one criterion: was the purchase made for business needs, or for personal property.
Who is a VAT taxpayer — art. 15 of the VAT Act
Art. 15 sec. 1 of the VAT Act: "Taxpayers are legal persons, organizational units without legal personality and natural persons performing economic activity referred to in section 2 independently, regardless of the purpose or result of such activity."
Art. 15 sec. 2: "Economic activity covers all activity of producers, traders or service providers (...) including entities acquiring natural resources, and farmers, as well as the activity of persons performing liberal professions. Economic activity covers in particular the activities consisting in the use of goods or intangible assets in a continuous manner for profit-making purposes."
From the definition follows the key conclusion: a natural person becomes a VAT taxpayer only for activities performed within their economic activity. Activities outside this scope (purchases for personal property, sale of a privately used car, family gifts, etc.) are not performed as a taxpayer.
Purchase for personal property = no WNT
Under the definition in art. 9 sec. 2 of the VAT Act, WNT arises when the buyer is a taxpayer (art. 15) acting in that capacity, and the goods are to serve the business activity.
If you buy goods for personal property — there is no WNT. Consequently:
- You do not file VAT-8 or JPK_V7,
- You do not remit Polish VAT on the purchase,
- You do not report in the VAT-EU summary.
This position is confirmed by numerous individual interpretations of the Director of KIS and rulings of administrative courts. Classic argument: "occasional purchases outside the sphere of business activity do not allow recognition of the entity as a taxpayer for those activities".
Practical examples
Example 1 — laptop for personal use. Marta runs a JDG (online jewelry shop). She buys a laptop on Amazon DE for personal use in her free time (games, watching films). The seller issues an invoice without VAT with Marta's PL number.
Effect: no WNT, because the purchase is not related to business activity. Marta does not settle Polish VAT, does not record the invoice in JPK. She should however notify the seller of her consumer status — the seller should then apply German VAT 19% (see below).
Example 2 — laptop for the company. Marta buys a second laptop for company accounting needs. This time the purchase is for business activity.
Effect: WNT arises if the value of Marta's cumulative purchases in 2026 exceeds 50,000 PLN (she is VAT-exempt — limit under art. 10 sec. 1 point 2). She must register for VAT-EU and file VAT-8.
Example 3 — simultaneous purchase. Marta buys 2 laptops in one transaction: one for the company, one for herself. Separation: only the company one generates WNT. In practice, splitting the transaction into two invoices (company + private person) is recommended to avoid doubt.
What to do when the seller already issued a VAT-EU invoice
If a private purchase was documented by an invoice without German (or another local) VAT, with the Polish VAT-EU number, you have an information obligation toward the seller but no tax obligation toward the Polish tax authorities:
- Contact the seller — explain that you are buying goods privately, not for business activity,
- The seller should issue a credit note correction — add German (or other local) VAT, because WDT disappears from their side,
- If the seller refuses — keep the invoice and correspondence but do not settle WNT in Poland,
- In case of a Polish tax audit — show documents confirming purchase for personal property (e.g. photos, correspondence, place of use).
Risk on the EU seller's side: if the German tax office audits WDT to Poland and discovers the buyer was a private individual — the seller loses the 0% rate and pays German VAT 19% out of their own pocket. That's why good platforms (Amazon, eBay) usually do not treat transactions with individuals as WDT, even if they have a VAT-EU number.
Exception: new means of transport
One important exception to the "private purchase = no WNT" rule: new means of transport.
Under art. 9 sec. 1 in conjunction with art. 2 point 10 of the VAT Act, a "new means of transport" is:
- A vehicle that has not driven more than 6,000 km, or
- A vehicle whose first registration date is not older than 6 months.
WNT of new means of transport arises regardless of the buyer's status — even if the buyer is an individual for private use.
Example. Kowalski (not running a business) buys a used car in Germany — mileage 4,200 km, first registration 5 months ago. This is a "new means of transport". He must:
- File form VAT-23 with the Polish tax office (notification of WNT of a new means of transport),
- Pay 23% Polish VAT on the purchase price,
- After paying VAT he can register the vehicle in Poland (CEPiK).
Without VAT-23 and proof of VAT payment — registering the car in Poland is impossible.
Warning: dishonest platforms and missing traders
A common fraud scheme: a foreign "platform" offers prices significantly below competition, sells on WDT account, disappears after a few months. The buyer received the goods without local VAT, but:
- If it was private — no tax problem, although consumer protection is lost,
- If it was business and the seller turned out to be a "missing trader" — the Polish tax office may deny the right to deduct VAT and impose sanctions.
Best practice: buy only from verified, reputable platforms, check the VAT-EU number in VIES before a large transaction, archive correspondence and proof of delivery.
Frequently asked questions
I bought a camera privately with a VAT-EU number on the invoice — do I have to report it in JPK?
No. A purchase for personal property does not generate WNT. JPK_V7 only covers taxpayers settling VAT on activities performed within business. A camera for personal use is not such a purchase, so it is not entered in business records.
I have a JDG and sometimes buy equipment for myself. How to separate company from private purchases?
Simplest: a) pay with two different cards (business vs personal), b) place two separate orders, c) for mixed purchases, clearly inform the seller — one part for the company (with VAT-EU), the other private (with domestic VAT). The tax office may question purchases whose connection to business is not obvious (e.g. a coffee machine — unless you have a physical office with clients).
The German seller insists I must provide my NIP and accept an invoice without VAT — what to do?
Explain that you are buying privately. You can show correspondence that you do not conduct business activity in this area. If the seller insists on WDT — that's their problem (risk of losing 0% rate on a German tax audit). From the Polish side — no tax obligations. Best to buy as a consumer (without entering NIP) — then you automatically receive an invoice with German VAT.
Can I deduct VAT from a private purchase if I later use the goods for the company?
As a rule — no. The right to deduct VAT in WNT arises only if the purchase was 'directly related to business activity' at the time of acquisition. Later use of private equipment in the company does not reverse the original classification. Exception: fixed assets, for which VAT correction is possible on change of use (art. 91 of the VAT Act) — but only if WNT was originally settled with business purpose.
What about buying a car from Germany for private use?
If the car is 'new' under the law (≤6,000 km or ≤6 months from first registration) — WNT arises, you file VAT-23 and pay 23% VAT, even though you're a natural person. If the car is 'used' (>6,000 km and >6 months) — it's a normal private purchase, no Polish VAT. On registration in CEPiK you show the invoice and documents from DE — that's enough.
Need help with settling EU purchases?
If you run a JDG and aren't sure whether a specific EU purchase affects your VAT settlements, contact us. We will check whether the purchase was private or business, whether it generates WNT, and what documents to retain. We also help in communication with EU sellers who have doubts about your status.
For e-commerce shops importing goods from Germany, the Czech Republic and the Netherlands, we set up automatic rules separating B2B (with WNT) from B2C purchases (no WNT) in the accounting software.
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Marek specializes in corporate finance, international transactions, due diligence and verification of foreign contractors.