VAT Statistics for a Sole Proprietorship (JDG) in Poland 2026 — the 2 mln EUR Threshold and Reporting
VAT statistics for a sole proprietorship (JDG) in 2026. The 2 mln EUR threshold, the VAT-STAT form, data for the report, pitfalls. A practical guide.
If your company has exceeded 2 mln EUR in annual net revenue, you must send an additional statistical report: VAT Statistics (the VAT-STAT form). This is a separate obligation beyond JPK_V7 that many entrepreneurs do not know about.
In this guide I explain who must report VAT statistics, what the report contains, and when to send it.
VAT statistics (VAT-STAT) — when must you file?
VAT statistics reporting (VAT-STAT form) is mandatory for large VAT taxpayers whose turnover in the previous year exceeded the 2M EUR threshold (~8.6M zł). The report is submitted quarterly, broken down by PKD codes and counterparties’ countries.
- ✓Taxpayers with turnover above 2M EUR in the previous year
- ✓Active VAT taxpayers (individuals, companies, partnerships)
- ✓Holders of foreign VAT IDs doing business in Poland
Data in the report
Exempt: taxpayers not registered as active VAT payers; private individuals not running a business.
Important: Failure to file VAT-STAT or delays can result in sanctions (up to 48,000 zł under KKS). The form is part of the enhanced statistical reporting obligation for large taxpayers, introduced under the EU e-commerce directive.
Let’s check if VAT-STAT applies to you.
Let's talk →2M EUR threshold: Council Implementing Regulation (EU) No 282/2011 Art. 273 and national statistical regulations. EUR/PLN rate: NBP average rate on the first business day of the year. Legal status: 2026. Indicative conversion given.
Who must send VAT statistics?
The 2 mln EUR threshold
The obligation applies to VAT taxpayers whose annual net revenue (the value of net sales without VAT) exceeds the equivalent of 2 mln EUR.
In 2026, 2 mln EUR = ~8 600 000 zł (at the ECB rate).
How to count revenue?
You include in revenue:
- Value of taxed sales (net)
- Value of exempt sales (net)
- Intra-community supply of goods (WDT)
- Export of goods
You do not include:
- VAT (revenue is net)
- Intra-community acquisitions (WNT — this is a purchase, not a sale)
When does the obligation begin?
If in 2025 your net revenue exceeded 2 mln EUR, in 2026 you must send VAT-STAT every quarter.
What does VAT-STAT contain?
The VAT-STAT form contains statistical data on the structure of sales and purchases:
Sales part
- Value of sales by PKD — how much revenue falls under each PKD code
- Value of sales by buyer country — Poland, EU, outside EU
- Number of invoices — how many sales invoices were issued
- Average invoice value
Purchase part
- Value of purchases by PKD — how much purchases per PKD code
- Value of purchases by supplier country
- Number of cost invoices
- Average purchase invoice value
VAT part
- Output VAT (from sales)
- Input VAT (from purchases)
- VAT proportion (if mixed activity)
When and how to send VAT-STAT?
Deadlines
- Quarterly — by the end of the month after the quarter (30 April, 31 July, 31 October, 31 January)
- Annually — by 31 January of the following year (annual VAT-STAT report)
How to send?
- Via the e-Tax Office (electronic form)
- Via accounting software (if it supports VAT-STAT)
- XML file per the Ministry of Finance schema
Pitfalls
1. The threshold is in EUR, not PLN
The 2 mln EUR threshold is converted at the ECB rate on the first business day of the year. In 2026 the rate may differ from 2025 — check the current rate.
2. Revenue is not counted like PIT
VAT-STAT includes net sales (without VAT) but also includes exempt sales. This is a different definition than revenue in PIT (where corrections are subtracted).
3. The VAT-STAT form is not part of JPK_V7
This is a separate file and a separate submission. Do not assume your accounting software sends it automatically together with JPK_V7.
4. Missing VAT-STAT = penalty
Missing VAT-STAT is a fiscal offense subject to a penalty. Even if you pay the fine, you still must file the report.
5. First year without obligation
If you only crossed 2 mln EUR this year, the VAT-STAT obligation begins the following year. In the year of crossing, you do not send VAT-STAT.
FAQ
Does VAT-STAT apply to ryczałt taxpayers?
Yes, if a ryczałt taxpayer is registered as a VAT taxpayer (voluntarily) and has exceeded 2 mln EUR in net revenue.
Can I send VAT-STAT voluntarily, even though I don't have to?
Yes. You can send it voluntarily if you want full documentation. But this is extra work without an obligation.
Is VAT-STAT related to KSeF?
Not directly. But data from KSeF (electronic invoices) can make filling out VAT-STAT easier, because the system already has all invoices.
Does the 2 mln EUR threshold apply to an entire corporate group?
No, it is counted per entity (per NIP (tax identification number)). Each company/JDG counts separately.
Need help with VAT-STAT?
Oxyok accounting — from 49 zł + VAT per month. We will help you determine whether you must send VAT-STAT, how to fill it out, and make sure everything is correct.
Write to: [email protected]
Disclaimer: The 2 mln EUR threshold and VAT-STAT requirements may change. This article is informational in nature — before making a decision, consult an accountant.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
Get in touch