Poland
VAT Basics
Polish VAT Rates
The standard rate of 23% applies to all supplies of goods and services not specified as being subject to any of the other rates. For most goods and services subject to a reduced or zero rate, the statistical codes of the Polish Classification of Goods and Services (PKWiU 2008) are mentioned in the Polish VAT Act.
Poland has opted for the reduced and super-reduced VAT rates on several items allowed by the VAT Directive:
Poland has also introduced two special reduced rates applicable on the following schemes:
- A special reduced rate of 7% applies to lump-sum refunds to flat-scheme farmers (article 115(2) of the Polish VAT Act.).
- A rate of 4% (lump-sum taxation scheme) applies to services rendered by taxi drivers (article 114 of the Polish VAT Act.). A taxi driver who has opted to use this scheme is not allowed to deduct any input VAT.
You can find further information on the VAT rates on the Polish tax authorities’ website under the following links:
Polish VAT Deduction limits
Input VAT can generally be deductible as long as the goods or services are used for business purposes. There are, however, certain items that are never deductible.
The list below provides details on deduction rules for each type of expense:
- Business entertainment is 100% deductible if it contributes to the growth of employees' competencies.
- Travel expenses such as taxi, train, and bus tickets are 100% deductible if documented with an invoice, with an exemption on single-use tickets (also if they are issued in the form of a receipt) that cover a route longer than 50 km, then it can be treated as an invoice.
- Purchased or leased passenger cars are 50% deductible, except for specific categories of trucks and vehicles used exclusively for business purposes.
- Fuel for the above vehicles (petrol, diesel, or gas), 50% of the input VAT is non-deductible, except for fuel purchased for specific categories of trucks and vehicles used exclusively for business purposes.
- Hotel accommodation is 0% deductible (with an exception when the VAT paid on the purchase of overnight accommodation and catering services that a taxable person will re-invoice to other taxable persons in the context of the provision of tourism services).
- Restaurant transactions are 0% deductible (the only exception is the purchase of ready meals by passenger transport companies for their passengers).
Deducting VAT prior to the beginning of the economic activity is only allowed under certain conditions. The expenses incurred should be connected to the expected business and the taxpayer must be VAT registered at the time of submitting the JPK_V7 file. In the VAT-R registration form, the appropriate period for which the first JPK_V7 file will be submitted must be selected. If the registration period includes a deduction option, then it is not required to submit overdue JPK files. However, if the period in which it is possible to deduct VAT has already expired, then the outstanding JPK_V7 files should be submitted.
Polish statute of limitations
Tax liability expires five years after the end of the calendar year in which the tax payment deadline passed. In practice, there are also situations when the statute of limitations can be suspended or interrupted, and therefore the period is often significantly extended (e.g. litigation).
Considering the discrepancies in interpretations of the VAT law and the latest ruling of the Supreme Administrative Court, to avoid disputes with tax authorities, input VAT should be claimed in a VAT return filed no later than the end of the fifth year following the year during which the deductible VAT was due.
Polish Tax point rules
The tax point is the time when VAT becomes due. VAT due should be distinguished from VAT payable. VAT is due when the tax point occurs.
- General rule: Tax point arises when the goods are delivered to the customer or when the services are completed. For services that are accepted partially, the service is treated as being completed when the services were supplied in part and the payment is defined.
- Prepayments or advanced payments create a tax point. In these cases, VAT becomes due at the moment when the payment is received (if the payment is received in part, VAT becomes due with respect to the value received).
- Import: Tax point occurs, as a general rule, at the time of importation (when the customs debt arises).
- Vouchers: there are two types of vouchers: “single-purpose voucher” (SPV) and “multi-purpose voucher” (MPV). For SPV the place of supply of the goods or services to which the voucher relates and the VAT due on those goods or services are known at the time the voucher is issued and the tax point arises on transfer of the SPV. This is when the SPV is used as a means of payment, the supply of goods is made, and/or services are completed when an SPV is transferred. An MPV is a voucher other than a single-purpose voucher. A transfer of an MPV should be treated as being outside the scope of VAT, while the payment in full or in part with an MPV for supplied goods or services is subject to VAT.
VAT registrations and simplifications in Poland
When do I need to register for VAT in Poland?
As a general rule, a foreign business must register for VAT in Poland as soon as a taxable supply is made. The following are some usual examples of taxable transactions:
- Domestic supply of goods not reverse charged: A supply of goods located in Poland to a Polish customer where the supply is not subject to reverse charge requires a VAT registration of the supplier. However, where the supplier is not established, this scenario is very unlikely. See Reverse charge rules in Poland for more information.
- Supply of services not reverse charged: Foreign businesses supplying services on which Polish VAT is due must register for VAT. These services are exceptional, as the general B2B rule applies.
- Export: Exporting goods to a non-EU country requires a VAT number before the export is made.
- Intra-Community acquisition: Acquiring goods from another Member State where all conditions for intra-Community movements are met requires the customer to register for VAT.
- Intra-Community supply: Supplying goods another Member State is also a taxable transaction that obliges the supplier to register for VAT.
- Distance sales: When applicable in case the Seller has not joined OSS. See the E-commerce manual for more information.
Foreign businesses that supply certain services in Poland are not obliged to register for Polish VAT when they supply:
- Services and goods where the Polish purchaser accounts for VAT (reverse charge).
- Certain services that are subject to the zero rate, check the list of those services under Regulation of the Minister of Finance on the determination of taxpayers who are not required to submit a registration application. To read more about the conditions to be met to apply the exemption from VAT registration go to the section "When you can (but don't have to) register for VAT".
A backdated registration is possible. In that case, all historic VAT returns must be filed, and potential penalties may be charged by the authorities on late VAT payments. We suggest agreeing the approach beforehand with the responsible tax officer.
There is no registration threshold for foreign non-established companies in Poland. For these businesses, a registration is required prior to the first taxable transaction made in Poland. The VAT registration threshold in Poland is PLN 200,000 - PLN 240,000 as of 1 January 2026-. This limit does not apply to non-established businesses.
Fiscal representative requirements in Poland
Most non-EU businesses (except Norway and UK) must appoint a Polish fiscal representative when registering for VAT purposes in Poland. Several conditions must be met to act as the fiscal representative. It is important to note that the tax representative has a specific tax liability. In accordance with the provisions of the VAT Act, the representative is jointly and severally liable with the taxpayer for the tax liability, which the tax representative settles on behalf of and for the benefit of that taxpayer.
Businesses from Norway or United Kingdom do not have to appoint a fiscal representative in Poland. These businesses and EU businesses can register directly for VAT purposes. This means that the legal representative of the company can sign the registration form without any local Polish involvement.
Here you can find information from the Polish tax authorities about fiscal representative requirements.
Polish VAT grouping
Where more than one taxable person established in Poland are closely bound by financial, economic and organizational links, these companies can create a VAT group and be treated as a single taxable person for VAT purposes in Poland.
As regards the VAT group criteria, financial links exist when more than 50% of the shares of a member is directly or indirectly held by the same person or business. Organizational links refer to the common management of different members, either directly or indirectly. Economic links exist where the purpose and activity of the members has the same object and goal and benefits the group as a whole. In addition, the following VAT grouping rules apply in Poland:
- Permanent establishments and branches can also be part of a Polish VAT group.
- VAT grouping is optional in Poland. Companies can apply for a VAT group when meeting the requirements or they can choose to remain separated entities for VAT purposes.
- Once the application is approved, a group VAT number is granted to the group.
- Intra-group transactions are disregarded for VAT purposes. Still, they must keep records of these transactions.
- Every member of the group is jointly and severally liable for the VAT debts and penalties of the entire group.
- The minimum time period for a VAT group is three years.
- Members of a VAT group submit one single consolidated VAT return. It is not possible to file separate VAT returns for each entity.
Polish Consignment and call-off stock
Normally, a consignment stock activity between two EU countries will require the supplier to register for VAT in the country of the customer. However, until 2020, most countries had introduced a simplification that allows the supplier to avoid such VAT registration.
In 2020, an EU wide mechanism was introduced as part of the Quick Fixes on VAT. This EU simplification harmonizes the rules in all Member States. You can find more information about this new regime in our dedicated article.
Polish implementation of EU call-off stock simplification
Polish rules fully comply with the wording of the Council Directive 2018/1910.
For goods entering a call-off stock in Poland: where a company moves stock from one EU country into Poland and places the goods in a storage location under the client’s control, the VAT registration of the supplier can be avoided provided the client is VAT registered. Several conditions need to be met jointly in other to apply the simplification:
- The goods are transported by the supplier or a third party acting on his or her behalf (from a Member State other than Poland) and delivered under a call-off stock procedure to one client that is entitled to acquire the right to dispose of the goods as an owner.
- The supplier is neither established nor has a fixed establishment in Poland (the mere VAT registration in the EU Member State of the arrival of the goods should not be a problem in applying the simplification for the call-off stock).
- The customer is registered in Poland for intra-Community transactions (VAT number with PL prefix was issued).
As given in the VAT Directive, it is possible to replace a customer with another one, but there should already be a call-off stock agreement before this replacement takes place. This replacement should be included in the call-off stock register and the recapitulative statement of the supplier.
Bad debt relief in Poland
In order to use the Polish bad debt relief regime, several conditions must be met. There are also formalities for both the supplier and the debtor. Both have been simplified and clarified to a large extent, but still are not the easiest in comparison with other EU countries.
VAT amounts that are not collected from the customer but have been paid as output VAT to the tax authorities can be recovered when the following conditions and formalities are fulfilled:
- 90 days have passed since the lapse of the payment of deadline of the invoice.
- The delivery of goods or the provision of services is made to a customer who is VAT registered (unless the debtor is at that moment in bankruptcy or liquidation proceedings);
- From the date of issuing the invoice documenting the claim, no more than 2 tax years have passed, counting from the end of the year in which the invoice was issued.
- VAT on bad debt can be claimed directly in the next VAT return once the conditions have been met. The creditor and the debtor need to submit corrective returns and for the day preceding the day of submitting the corrective tax return, which includes the correction for bad debt relief. Both the creditor and the debtor are VAT registered (while the debtor is not in the process of restructuring, bankruptcy, or liquidation).
- As from 2015, it is possible to claim VAT deduction on bad debts with related parties (e.g. group entities)
Regarding the completion of the VAT return, the following boxes should be used:
- Supplier: The correction should be indicated by including “1” in the column “Korekta podstawy opodatkowania” and the amount of the correction should be included in the columns “K15” to “K20”.
- Debtor: The amount of the input tax resulting from the input tax adjustment should be included in the column “K46”.
Polish import VAT deferral and postponed import VAT accounting
Normally, companies must pay VAT upon importation and they can deduct this VAT only when the VAT return is filed.
Postponed import VAT accounting is known in Poland as "import of goods" under the simplified procedure. When the regime applies, import VAT is not paid when the goods enter the Poland, but instead it is reverse charged in the next VAT return (with nil cash flow impact).
Polish postponed import VAT accounting is only allowed for businesses on the condition that the importer for more than 6 months has no tax and social contribution arrears and is registered for VAT purposes. The companies that decided to import under this simplification are required to submit monthly JPK_V7M files. When importing on a simplified basis, on both sides of the records - i.e. both the output tax K_25 and K_26, and the input tax K_43-K_46 - the data of the foreign contractor as the actual party to the transaction should be indicated, and the number of the customs document should be indicated in the field "DowódSprzedaż" and "DowódZakupu". For more information, please check the Polish tax authorities page on the simplified import VAT accounting.
Postponed accounting is also possible for authorized economic operators within the meaning of the Community Customs Code. You can find more information under the guidelines on the use of import simplifications.
Import VAT deferral allows import VAT to be paid at a later stage. Some countries allow a period of up to 40 days to make the payment after the importation is made. Poland did not introduce this simplification, import VAT needs to be paid within 10 days from the date of notification by the customs authorities about the amount of tax liability. Therefore, the main simplification to improve cashflow on import obligations in Poland is postponed import VAT accounting.
Polish VAT warehouse and Customs warehouse
The customs warehouse allows for the suspension of the payment of duties and taxes on non-Union goods intended for release for free circulation in the customs territory of the European Union. Read more from the Polish tax authorities on this procedure here.
Poland has two different types of customs warehouses: public customs warehouses and private customs warehouses.
In Poland, zero rating applies to goods supplied within a customs warehouse and under customs warehousing procedure, and goods destined for a free zone.
Goods may also be subject to excise duty suspension. This would be the case when the goods are stored in the customs warehouse. The conditions, formalities, and further information about excise duty suspension in Poland is available on the Polish tax authorities' website.
Those warehouses should not be confused with the Temporary Storage Warehouses, which are similar to customs warehouses but have another function. They allow for the postponement of activities related to customs clearance of imported goods (getting the documentation in order). The maximum storage time in this type of warehouse is 90 days.
Cash accounting scheme
The cash accounting simplification is possible in Poland. Only small businesses with an annual turnover below EUR 1,200,000 can apply to account for VAT on all supplies when part or all the payment is received, but, in any event, not later than 180 days from the time the goods or services were supplied.
Similarly, input VAT is only claimed on an invoice-paid basis rather than invoice-received.
The company loses the right to apply this scheme from the month following the end of the calendar quarter when the thresholds for small taxable persons are exceeded.
More information on eligibility and application process can be found here.
Reverse charge in Poland
Polish reverse charge for non-established companies
We refer to domestic reverse charge for non-established companies when we speak about supplies of goods made by a foreign non-established company that are located in Poland at the moment of the sale. We also refer to this reverse charge in case of a supply of services made by a foreign business when such supply is in the Poland according to special place of supply rules (e.g. services related to immoveable property, catering, or others).
Services
Goods
Please check this link to refer directly to the Polish VAT Act explaining the different scenarios on Polish reverse charge.
Polish reverse charge on B2B services
Polish businesses receiving services from a non-Polish supplier will normally account for VAT under the reverse charge mechanism. This reverse charge refers to services falling under the so called “general B2B rule” under EU law.
As long as a) the place of supply is Poland, b) the supplier is established outside Poland, c) the client is established in Poland, the company is VAT registered and the supply is not exempt, reverse charge will apply on these purchases of services.
There are however a number of exception scenarios in which the place of supply will not be Poland, even if a non-Polish supplier is supplying services to a Polish business client. We refer to these scenarios as exceptions to the general B2B rule, and they include:
- services connected with immovable property
- cultural, artistic, sporting, scientific, educational, entertainment or similar services
- catering services and services of restaurants
- short-term leasing of vehicle
- transport of passengers
- tourism-related services as specified in article 119 of the Polish VAT Act.
Please check this link to refer directly to the Polish VAT Act.
Reverse charge on specific goods
The domestic reverse charge has been replaced in Poland by the mandatory split payment mechanism (SPM). Domestic reverse charge usually applies to certain goods and services that are likely to be used for carousel fraud purposes. SPM is compulsory for sales or purchases of a specific group of goods listed in Annex 15 to the Polish VAT Act, i.e. the goods and services that were covered by the domestic reverse charge mechanism and those that refer to joint and several liability of the buyer (a supply of construction services, plastic waste, smartphones and steel products). See the split payment mechanism section for more detail.
Find here the official information about the reverse charge in Poland.
VAT returns in Poland
JPK VAT files in Poland
Poland introduced the Standard Audit File for Tax (SAF-T) (in Polish “Jednolity plik kontrolny”, in short, “JPK_V”) so all VAT registered taxpayers must report the list of invoices issued and received in Poland. The traditional monthly and quarterly VAT returns are included in a separate tab sheet of the Polish JPK.
What is a JPK VAT file or SAF-T file?
SAF-T is a collection of data that is created on the basis of information available in the taxable persons’ IT systems through direct export of data, including information on business operations for the given period, having a standardized layout, and format (XML schema) that allows its easy processing.
Who should submit a JPK VAT file in Poland?
All registered businesses in Poland must file SAF-T returns electronically on a monthly basis. The new JPK_V file, which incorporates the VAT return section and the VAT transactions section, is to be filed mandatorily by all active VAT registered taxable persons that have both a monthly frequency of filing or a quarterly frequency of filing. For monthly periods, the return for each month contains both the VAT return and the VAT transactions section. On the other hand, taxpayers submitting their returns quarterly will be required to submit the VAT transactions section monthly and the VAT return section quarterly.
What types of JPK VAT files exist in Poland?
There are two types of the JPK_V file:
- JPK_V7M – for VAT filings made on a monthly basis; to be used by taxable persons filing their VAT records and VAT returns on a monthly basis.
- JPK_V7K - for VAT filings made on a quarterly basis; to be used by taxable persons filing their VAT records on a monthly basis and VAT returns on a quarterly basis.
These returns inform the tax authorities about the transactions performed during the reported period and they calculate the amount of VAT payable or recoverable from the tax authorities.
Frequency of filing of SAF-T (JPK) in Poland
The SAF-T returns are filed monthly in Poland.
Small businesses can report the VAT return part of the file on a quarterly basis and settle their liability on a quarterly basis. However, for a new small business that registers for VAT, quarterly VAT filing is allowed after the lapse of 12 months following the VAT registration date, and when the business did not supply goods or services listed in Annex 15 to the Polish VAT Act (goods to which the Split Payment Mechanism applies) exceeding a net amount of EUR 1,200,000 in the previous tax year.
Annual VAT returns are not applicable in Poland.
Frequency of filing
Polish SAF-T returns (JPK) deadline
Polish VAT returns are due to the tax office by the 25th day of the month following the end of the reporting period. If the 25th is on a Saturday, Sunday, or any public holiday, the deadline is postponed until the first next working day.
Polish VAT payments
The deadline for making the relevant VAT payment is the same as for submitting the VAT return part of the SAF-T, i.e., by the 25th day of the month following the month in which the tax point arises. VAT liabilities must be paid by bank transfer and must be paid in Polish zloty.
The reference to be included when making VAT payments is the VAT number of the company, type of the return i.e., JPK_VAT7M, and the period to which the payment refers to.
The Whitelist in Poland
What is the whitelist in Poland?
The “Whitelist” is an electronic list of VAT payers, in which entrepreneurs can verify data on: entities that were not registered for VAT purposes (or were de-registered), and entities registered as the VAT taxpayers (i.e., data on active and exempt VAT taxpayers), including entities whose registration as VAT taxpayers has been restored.
The existing registers were merged into a single list extended by additional data, such as bank account numbers indicated in the tax identification or update notifications.
Where can I find the polish whitelist with VAT information?
The list is made available in the Public Information Bulletin of the Ministry of Finance in a manner that allows checks on whether a given entity is on the list on a selected day, but not earlier than a period of five years preceding the year in which the entity is checked.
If the entrepreneur makes a payment to another account that is not listed and the seller does not pay VAT on this transaction to the tax office, the entrepreneur will be jointly and severally liable with the seller up to the total amount of tax liability for the transaction.
VAT rules on split payments in Poland
When does split payment apply in Poland?
The split payment mechanism, or SPM, is compulsory for sales or purchases of a specific group of goods listed in Annex 15 of the Polish VAT Act. The Annex includes goods determined according to specific Polish Classification of Goods and Services (PKWiU) groups.
The obligatory SPM is used for the supply of goods and services that were covered by the reverse charge mechanism and the existing scope of joint and several liability of the buyer — therefore, it mainly covers the steel, fuel, and construction services.
How is the Polish split payment mechanism applied?
In the case the taxpayer has the obligation to apply the SPM:
- Payment of the amount corresponding to all or part of the VAT amount resulting from the invoice received is made to the VAT account (for more information on the VAT account go to tax micro-account).
- Payment of all or part of the amount corresponding to the net sales value resulting from the received invoice is made to the bank account or SKOK account of supplier.
It covers payments regarding invoices documenting transactions made between taxpayers whose one-off value, regardless of the number of payments resulting from it, exceeds PLN 15,000 or the equivalent of this amount.
In order to identify the SPM, the invoice needs to include a “Split Payment mechanism” annotation. Lack of this wording results in high sanctions.
For all the other transactions, each taxpayer is allowed to choose whether they would like to pay their purchase invoices with or without the use of split payment.
Polish VAT refunds
When a SAF-T return is in a repayable position, a VAT refund can be requested together with the submission of the VAT return part of the file (usually monthly, but if the taxpayer falls under the small business category it would be quarterly). A refund is made to the bank account of the company.
The amount of the VAT refund request needs to be indicated in the field P_54 of the SAF-T file (in the VAT return part of the file).
The Polish authorities must reimburse the VAT within 60 days following the return. In some cases - within 25 days (this applies to taxpayers who use the split payment mechanism).
If the company did not perform any taxable activities in a given settlement period, it will receive a refund within 180 days, unless it submits a written application to the tax office along with an appropriate form of security (e.g. in the form of a bank guarantee or a promissory note). Then, the company would receive a refund within 60 days.
The tax refund deadlines (25 days, 60 days, or 180 days) may be extended if the tax office needs more time to verify the refund. If a bank guarantee or promissory note was submitted, the company will receive a refund within the statutory period.
Polish nil SAF-T return
A nil SAF-T return needs to be submitted even if there are no transactions to be reported for that period.
VAT penalties in Poland
When the late payment result from the submission of a corrective JPK file with additional VAT to be paid, you can apply a reduced interest rate (50% of the basic rate) if you meet all of the following conditions:
- you submit a legally effective correction of the declaration no later than 6 months from the date of expiry of the deadline for submitting the declaration
- you will pay the entire arrears within 7 days from the date of submitting the correction
- the correction was not submitted under the influence of the received notification on the initiation of a tax audit or pending tax proceedings or tax audit
Additional penalties may be charged by the authorities, particularly where the corrections are triggered by an investigation or VAT audit. Find here a tax arrears calculator.
Polish distance sales. VAT on e-commerce
You can find information about the general EU VAT regime on distance sales in our manual about VAT on e-commerce. You may also watch our webinar explaining VAT rules for e-commerce in the European Union.
Polish ESPL returns
Due date and frequency of filing of Polish ESPL returns
Polish ESPL returns apply both for the intra-Community supplies and acquisitions flows – for goods and services. The ESPL return is also known as VAT-EU information.
ESPL returns are filed monthly and must be submitted electronically. These returns are due both for the intra-Community supplies and acquisitions of goods, as well as for the intra-Community supplies of services.
The monthly frequency of reporting applies even if the JPK file is done quarterly.
The deadline is the 25th day of the month following the reporting period, the same as for the JPK file.
Nil and corrective ESPL returns
If there are no intra-Community transactions to be reported in a given period, a nil ESPL is not due. Here is the official confirmation.
A corrective ESPL return must be submitted if erroneous information was submitted for a given reporting period. The new ESPL return submitted will replace the previous one submitted.
Polish Intrastat returns
Frequency and due date of Intrastat returns
Like in most EU countries, Polish Intrastat returns are filed monthly. These periods always follow the calendar month.
The due date to file these returns is the 10th day of the following month. Find here official information about the deadline. If this due date falls on a Sunday or public holiday, the date is shifted to the next working day. Saturdays are considered as working days for Intrastat purposes.
Polish Intrastat thresholds
The following annual Intrastat thresholds apply in Poland 2025:
- for arrivals PLN 6.000.000
- for dispatches PLN 2.800.000
These are the thresholds for submitting the detailed Intrastat returns in Poland:
- for arrivals PLN 103.000.000
- for dispatches PLN 150.000.000
You may have a look at the overview of Intrastat thresholds 2025.
These thresholds are computed annually according to the calendar year. Once the threshold is exceeded once, a calendar year needs to be a completed under the threshold in order to stop filing these returns. For example, if a company exceeds the threshold in March 2024 on arrivals, Intrastat returns for arrivals are due until December 2025. These thresholds are calculated according to the invoice value.
Specific Intrastat scenarios
Very often, the transactions reported in the Intrastat return are standard sales from one taxable person to another. However, a number of scenarios have specific reporting requirements, so it is necessary to check the updated nature of transaction codes.
For more details, see the official Polish Intrastat manual.
Polish nil and corrective Intrastat returns
If there are no transactions to be reported in a given period, a nil Intrastat return must be filed in Poland.
You need to correct an Intrastat return in Poland in the following cases:
- The value after the correction would change more than EUR 1,000.
- The information reported would change more than 5% as a result of the correction.
- You need to correct the commodity code of an entrance for a value higher than EUR 1,000 of statistical or invoice value.
These are some of the scenarios that exclude the requirement of submitting a corrective Intrastat return in Poland. The full list can be found on the official Intrastat manual.
If you need to correct an Intrastat return, the amendment may consist on:
- Full replacement of the previous return submitted
- Change particular data included on the previously submitted return
- Add new entrances to the submitted return
- Cancel any entrances from the submitted return
To correct an Intrastat return submitted you may verify that the previously submitted return was accepted on the system and include the same number of declaration.
Penalties on Intrastat returns in Poland
In case a company fails to submit an INTRASTAT return or submits it incorrectly, customs administration will send a written notice up to three times.
If the reminders are not duly attended, Customs administration may impose a penalty of PLN 3,000 for one reporting period with regard to each type of trade. The payment of the fine must be made within 10 days from the date of the decision was received.
You can find here the information about the penalties system.
