VAT-9M and VAT-8: VAT on purchases from abroad for VAT-exempt businesses

The VAT exemption covers what you sell, not what you buy abroad. When a VAT-exempt business buys a service from a foreign company, or goods from an EU supplier without VAT, it owes Polish VAT on that purchase itself and states it on the VAT-9M or the VAT-8.

This applies to businesses exempt by turnover (art. 113) or by type of activity (art. 43). An active VAT payer states the same purchases in its JPK_V7 and files neither form.

Which purchases

• Services from abroad (import of services, art. 17 ust. 1 pkt 4): for example Google Ads, Meta ads or software from a company in Ireland (art. 28b), or a service from a company outside the EU.
• Goods where you owe the VAT as the buyer (art. 17 ust. 1 pkt 5): goods a foreign supplier without Polish VAT registration supplies in Poland.
• Goods bought from EU businesses (WNT): goods an EU supplier invoiced without VAT, which it may do only against your PL VAT-UE number. An exempt business owes VAT on them once its EU goods pass PLN 50,000 in a year, or once it gives its VAT-UE number to suppliers (art. 10).

Norman finds them in your purchase documents and operations, from the supplier's country, goods or services, and the EU supplier's VAT number.

VAT-9M or VAT-8

Both are due by the 25th of the following month, and you pay the VAT by the same day (art. 99 ust. 8 and 9). Norman uses the MF forms VAT-9M (11) and VAT-8 (12), in use from the March 2025 settlement. Amounts are in whole złoty.

As an exempt business you cannot deduct this VAT. It is a cost for income tax (art. 23 ust. 1 pkt 43 lit. b of the PIT act, art. 16 ust. 1 pkt 46 lit. b of the CIT act), and Norman books it as a cost.

Register for VAT-UE first

Before your first service bought from an EU business (art. 28b), your first WNT or your first service sold to an EU business, register as a VAT-UE taxpayer with the VAT-R at your tax office (art. 97 ust. 2 and 3). This does not end your exemption. Your PL VAT-UE number is PL followed by your NIP: give it to your EU suppliers.

Then enter it under Account → Taxes, section Business details, field EU VAT number (NIP UE). Until it is there, the month's to-do list reminds you with Add the VAT-UE number.

Step by step in Norman

1. Add the month's purchase documents or uploaded invoices, or book their operations. The VAT-9M or VAT-8 report appears on its own shortly after.
2. On Taxes, the month card shows the step File the VAT-9M (or File the VAT-8, or File the VAT-9M and VAT-UE when the month also has a VAT-UE). Each return has a row with its VAT, its deadline and Open.
3. The report lists your purchases by position: services from EU businesses, services from outside the EU, goods bought from EU businesses (WNT) and goods where you owe the VAT as the buyer. Each shows the net value and the VAT in whole złoty, then the VAT to pay.
4. Click Preview and download XML and file the XML yourself in e-Deklaracje (podatki.gov.pl). Filing these forms from Norman is not available yet.
5. Back in Norman, click Mark as submitted.
6. Pay the VAT by tax transfer to your tax micro-account, with the form symbol VAT9M or VAT8 and the period, for example 26M10 for October 2026. Norman links the transfer to the report and marks it paid.

Norman reminds you before the 25th. If the 25th falls on a weekend or a public holiday, the deadline moves to the next working day.

Corrections

If the month's purchases change after you filed, open the report and download the XML again. A file downloaded after you marked the report as submitted is a correction. File it in e-Deklaracje and pay any extra VAT with the same symbol and period.

Example

A JDG exempt by turnover (art. 113) pays EUR 300 for Google Ads in October 2026. Google Ireland bills it without VAT, against its PL VAT-UE number.

• Norman converts EUR 300 at the NBP rate of the business day before the service date, say 4.25: PLN 1,275.
• The VAT is 23%: PLN 293 in whole złoty.
• October has no WNT, so the business files the VAT-9M for October and pays PLN 293 with the symbol VAT9M and the period 26M10, both by 25 November 2026.
• Norman books the PLN 293 as part of the cost of the ads.

See also VAT-UE and VAT-UEK, Paying taxes and ZUS and Who pays VAT.

Sources: VAT Act, art. 10, 17, 28b, 97 and 99, Regulation on the VAT-8 and VAT-9M forms, Dz.U. 2025 poz. 131, podatki.gov.pl: VAT.