Poland VAT number: format and validation

By Remco from Avatcado

Format

PL followed by 10 digits. The local term is Numer Identyfikacji Podatkowej (intra-EU form: numer VAT UE) (NIP, Polish).

Pattern: /^\d{10}$/

  • Domestically the NIP is traditionally written with hyphens (123-456-78-90), but formally it is 10 digits and the EU VAT number never contains hyphens
  • The PL-prefixed number is only valid for intra-EU trade after registering as a VAT UE taxpayer on form VAT-R

Example of a registered number: PL7740001454

Check digit

Poland VAT numbers carry a check digit (Weighted MOD 11): The first 9 digits are multiplied by the weights 6,5,7,2,3,4,5,6,7 and the sum mod 11 must equal the 10th digit.

Check a Poland VAT number

Checks route through VIES. Caching is enabled by default. Read the source, original result time and freshness label alongside validity; a cached or stale result does not freshly confirm current registration.

Enter a VAT number to see its registration result, source and freshness

Validate via API

The same validation as an API call, with the example number above:

curl "https://api.avatcado.com/v1/validate?vat_number=PL7740001454" \
  -H "Authorization: Bearer avat_live_your_api_key"
import Avatcado from "@avatcado/node";

const avatcado = new Avatcado("avat_live_your_api_key");
const { data, error } = await avatcado.vat.validate({
  vatNumber: "PL7740001454",
});

if (data?.data.valid) {
  console.log(`Registered: ${data.data.company?.name}`);
}

Free tier includes 500 validations per month. Get an API key or read the API documentation.

How Avatcado validates Poland numbers

  • Primary source: VIES.
  • Company name and address: yes, observed 2026-09-04.
  • When VIES is down: the most recent cached result, then a refunded 503.

See the full coverage table.

Frequently asked questions

What turnover forces a Polish business to register for VAT?

From 1 January 2026 the subjective exemption (zwolnienie podmiotowe) limit rose from PLN 200,000 to PLN 240,000 of annual sales. A business must register as an active VAT taxpayer once sales exceed that limit in the current or previous year, prorated for businesses started mid-year.

What is the biala lista (white list) of VAT taxpayers?

It is the Ministry of Finance's official register of VAT taxpayers, searchable by NIP, REGON, or bank account number. Beyond a contractor's VAT status it lists registered settlement account numbers, so Polish businesses use it to verify a supplier's bank account before paying an invoice.

How does Avatcado validate Poland VAT numbers when VIES is down?

For Poland VAT numbers, uncached checks use VIES, the EU's VAT Information Exchange System, which routes the query to Poland's own national database. Caching is enabled by default without a requester VAT number. Read the freshness label and original result time to distinguish a new lookup from a previous result. A valid answer includes the registered company name and address that Poland's tax administration publishes through VIES, which we last confirmed against a real registered number on 2026-09-04. No national register is published for Poland that Avatcado can consult as a substitute, unlike the ten EU countries with a national fallback on Pro and Business, so an availability fault such as MS_UNAVAILABLE or a timeout can be answered only by eligible cache. A stored result has meta.cached: true and meta.source_status: "unavailable", plus meta.stale: true when it is past the cache window. Requester checks disable stored responses by default; cache=true opts back in. If no eligible stored result can answer, the request returns a refunded 503 (upstream_member_state_unavailable). A cached or stale result is earlier registration evidence, not a fresh check.

Related guides

VAT rate in Poland

The standard VAT rate in Poland is 23%. Reduced rates: 8%, 5%. See all Poland VAT rates.

Sources