Build Polish EC Sales List (VAT-UE XML)

Skill: Convert intra-Community transactions into a VAT-UE recapitulative statement

Region: Poland (Polska) Category: Tax — VAT (informacja podsumowująca) Does: Takes intra-Community supply/acquisition/service records and assembles the VAT-UE recapitulative statement (informacja podsumowująca) XML — Poland's EC Sales List — for electronic filing to KAS via e-Deklaracje, with VAT-UEK for corrections. Spec: Ministerstwo Finansów / KAS — VAT-UE / VAT-UEK XML schema (current version)

The VAT-UE reports, per EU counterparty, the value of intra-Community supplies of goods (WDT), intra-Community acquisitions (WNT), and intra-Community services. It is filed monthly and electronically, and must reconcile with the JPK_V7M and with the counterparties' own filings (cross-checked via VIES). Element names below follow the form's parts (C/D/E), not a verbatim XSD.

When this applies

• Any VAT payer registered for VAT-UE that made intra-Community supplies, acquisitions, or B2B services in the period files a VAT-UE for that month, by the statutory deadline (electronically, generally by the 25th of the following month).
• Corrections use VAT-UEK.

Structure (VAT-UE → XML)

Naglowek        schema/form version, tax authority code, period (month/year), purpose (złożenie/korekta)
Podmiot         taxpayer NIP (with PL prefix), name
Part C          Intra-Community SUPPLIES of goods (WDT): per counterparty
                  counterparty country code + VAT ID, total value (PLN)
Part D          Intra-Community ACQUISITIONS of goods (WNT): per counterparty
                  counterparty country code + VAT ID, total value (PLN)
Part E          Intra-Community SERVICES: per counterparty
                  counterparty country code + VAT ID, total value (PLN)

Data rules

• Each counterparty appears once per part with the aggregated value for the period (not per invoice); a counterparty supplied and acquired from appears in both C and D.
• Counterparty VAT IDs must be valid EU format (country prefix + number) and active in VIES — invalid IDs are the main rejection/inquiry trigger; the supplier's own ID carries the PL prefix.
• Values are net amounts in PLN, whole złoty per the form's rounding; convert foreign-currency invoices using the applicable NBP rate consistent with the VAT records.
• Reconcile with JPK_V7M: the WDT/WNT/services totals should tie to the corresponding JPK_V7M positions for the period.
• Triangular/simplified transactions are flagged per the form's rules where applicable.

Worked example (outline)

Naglowek: period 2025-05, purpose = złożenie (original)
Podmiot: NIP = PL1234567890
Part C (WDT):
   DE  DE811234567   120,000 PLN
   CZ  CZ12345678      45,000 PLN
Part D (WNT):
   DE  DE998877665     30,000 PLN
Part E (services):
   FR  FR12345678901   18,000 PLN

Emitted as the VAT-UE XML and submitted through e-Deklaracje to KAS; totals reconcile with the period's JPK_V7M.

Validation checklist

• Current VAT-UE/VAT-UEK schema and form version used; purpose (złożenie/korekta) correct
• Taxpayer NIP with PL prefix; period correct
• Transactions placed in the right part (C=WDT, D=WNT, E=services); one line per counterparty (aggregated)
• Counterparty VAT IDs valid EU format and active in VIES (country prefix correct)
• Net values in whole złoty; FX converted consistently with the VAT records
• Totals reconcile with JPK_V7M for the period
• Filed electronically (e-Deklaracje) by the deadline (generally 25th of the following month)

Last updated: 2026-05-31 — confirm the current VAT-UE/VAT-UEK schema, VIES validity requirements, rounding, and the deadline against current Ministerstwo Finansów / KAS (podatki.gov.pl) guidance before use.