VAT9M - what is it?
The VAT-9M return is intended for taxpayers who are not VAT payers and who import services from outside Poland.
The period for which the VAT-9M return is submitted relates to the moment when the tax obligation arises.
In the case of importation of services, this will be the date on which the service was performed. A non-VAT supplier who has purchased a service from abroad must show the tax - file the VAT-9M and pay the amount due to the tax office by the 25th day of the month following the month in which the service was provided.
For example:
The taxpayer has purchased a service performed in June 2025. This means that he must file a tax return and pay the tax by 25 July 2025.
* the date of the invoice is not relevant here.
23% must be paid on the amount of the invoice received from the service provider - this is VAT-9M.
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