ESPL Returns in Poland
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.
