WNT 2026
intra-EU acquisition of goods step by step

WNT definition — art. 9 of the VAT Act

Intra-EU acquisition of goods (WNT) is defined in art. 9 sec. 1 of the Polish VAT Act of 11 March 2004: it is the acquisition of the right to dispose of goods as the owner, where the goods are dispatched or transported, as a result of the supply, from another EU Member State to Poland.

For a transaction to qualify as WNT, the following must be met (art. 9 sec. 2):

• The buyer is a VAT taxpayer (art. 15) — active or exempt — and the goods are to serve the business activity,
• The supplier is a value-added tax taxpayer in their country.

An exception is new means of transport — WNT arises regardless of buyer status (even a natural person buying a new car must settle WNT).

If a natural person buys goods for their private property (not for business) — there is no WNT. See details in the article Private purchase from the EU with a VAT-EU invoice.

Who settles WNT — active VAT vs exempt

1. Active VAT payer:

• Every WNT transaction above 0 PLN generates a settlement obligation,
• Settlement in JPK_V7M (or JPK_V7K) — output VAT and input VAT in the same period (tax neutrality),
• Required VAT-EU registration before the first transaction (see VAT-EU — registration via VAT-R),
• Lack of registration does not exempt from the WNT obligation — but prevents the supplier from applying reverse charge.

2. VAT-exempt taxpayer:

• The obligation of VAT-EU registration and WNT settlement arises when the total value of purchases exceeds 50,000 PLN in the tax year,
• You can also register voluntarily before exceeding the limit,
• Files VAT-8 declaration (monthly, by the 25th day of the next month) and pays VAT to the tax office account — does not deduct it (no deduction right for exempt taxpayer),
• VAT-EU registration does not cause loss of subjective VAT exemption for domestic sales.

Tax point in WNT

The WNT tax point arises (art. 20 sec. 5 of the VAT Act):

• When the supplier issues the invoice, but
• No later than the 15th day of the month following the month of goods delivery.

Example. Goods delivered 12 May 2026, invoice issued 18 June 2026. Tax point: 15 June 2026 (15th day of the month after delivery — earlier than invoice date).

An advance on WNT does not trigger a tax point (analogous to WDT).

Currency conversion rate: the average NBP rate from the day before the tax point (or ECB rate if the taxpayer chose this method for the whole year).

WNT settlement in JPK_V7M / JPK_V7K

An active VAT payer settles WNT under reverse charge:

1. Receives an invoice from the EU supplier — without VAT (or with 0% VAT of the supplier's country if the counterparty applied WDT),
2. Converts the amount to PLN at the appropriate rate,
3. Self-calculates Polish VAT 23% (or the rate proper for the goods — 8%, 5%, 0%),
4. Shows in JPK_V7M as output VAT (sales) and input VAT (purchase, deduction right),
5. In most cases the effect is neutral — output VAT equals input VAT.

Exception to neutrality: if the goods relate to exempt or mixed activity (e.g. partially taxable medical services), the deduction right is proportionally limited.

Records markings:

• Sales: WNT in the JPK file,
• Supplier's invoice: number and date, supplier's NIP-EU with country prefix,
• GTU — usually not applied to WNT.

Additional costs — transport, packaging, insurance

Additional costs related to WNT (transport, packaging, insurance, handling fees) increase the WNT tax base if invoiced by the same supplier.

If the costs are invoiced by a different carrier:

• Invoice from an EU carrier — separate WNT or import of services (depending on nature),
• Invoice from a Polish carrier — domestic, VAT 23% deducted under general rules.

Example. Purchase of a machine from Germany for 50,000 EUR + transport included on the invoice 2,000 EUR. WNT tax base: 52,000 EUR (after PLN conversion at the NBP rate). Output and input VAT: 23% × PLN amount.

No invoice in time — what to do

If the EU supplier does not issue an invoice on time (and the tax point arises on the 15th day of the month after delivery):

• The taxpayer must document WNT themselves via an internal document (internal note),
• Report WNT in JPK_V7M for the proper period based on the known order amount,
• After receiving the invoice — compare with the internal document, possibly correct.

Lack of invoice does not exempt from WNT settlement. Omitting WNT in JPK creates tax arrears with interest, even if the amount is neutral (output VAT = input VAT).

50k PLN limit for exempt taxpayers — step by step

If you are VAT-exempt and your EU purchases approach 50,000 PLN annually:

1. File VAT-R with field 59 ticked in part C.3 — before the transaction that will exceed the limit (or voluntarily earlier),
2. After registration you obtain the NIP-EU number with PL prefix,
3. Every month a WNT occurs, you file VAT-8 declaration (by the 25th day of the next month),
4. Pay VAT on WNT (usually 23%) to the tax office account — do not deduct it, because you are exempt,
5. Also file VAT-EU summary with WNT value shown.

Example. Marta, exempt from VAT (online shop, annual turnover 80,000 PLN), wholesale-buys gadgets from Germany for 4,000 EUR monthly. After exceeding 50,000 PLN she must: register for VAT-EU, file VAT-8, pay 23% VAT on WNT. Domestic sales still without VAT (200,000 PLN limit not exceeded).

Frequently asked questions

Need help with WNT settlement?

We help both active VAT payers (WNT settlement in JPK_V7M under reverse charge) and VAT-exempt companies that have exceeded the 50,000 PLN annual WNT limit (VAT-8 declaration + tax payment). We ensure correct exchange rates, settlement of additional costs, and document completeness for tax audits.

For Sp. z o.o. and JDG with regular EU purchases, we configure accounting software to automatically distinguish WNT from domestic imports and recover input VAT in the same period as output VAT (full neutrality).

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