{"id":5749,"date":"2025-12-14T11:17:12","date_gmt":"2025-12-14T10:17:12","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?p=5749"},"modified":"2025-12-15T12:22:11","modified_gmt":"2025-12-15T11:22:11","slug":"podatek-u-zrodla-wht-w-2026-obowiazki-firm-wspolpracujacych-z-zagranicznymi-kontrahentami","status":"publish","type":"post","link":"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/","title":{"rendered":"Withholding tax (WHT) in 2026 \u2013 obligations for companies working with foreign contractors"},"content":{"rendered":"<p><\/p>\n<article>\n<p>If your company pays foreign contractors for services, licenses, interest or dividends \u2013 you must collect and remit withholding tax (WHT). The basic rate is 20% for services and 19% for dividends. Failure to collect tax or errors in settlements can result in penalties and the obligation to pay tax from your own funds plus interest.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#what-is-withholding-tax-and-who-does-it-apply-to\" >What is withholding tax and who does it apply to?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#types-of-payments-subject-to-wht\" >Types of payments subject to WHT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#what-are-the-withholding-tax-rates-in-2026\" >What are the withholding tax rates in 2026?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#what-is-the-pln-2-million-threshold-and-the-pay-and-refund-mechanism\" >What is the PLN 2 million threshold and the pay and refund mechanism?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#how-does-the-pay-and-refund-mechanism-work\" >How does the pay and refund mechanism work?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#how-to-avoid-the-pay-and-refund-mechanism\" >How to avoid the pay and refund mechanism?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#what-conditions-must-you-meet-to-apply-a-lower-wht-rate\" >What conditions must you meet to apply a&nbsp;lower WHT rate?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#tax-residency-certificate\" >Tax residency certificate<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#due-diligence\" >Due diligence<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#beneficial-owner-statement\" >Beneficial owner statement<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#what-forms-and-declarations-do-you-submit-as-a-wht-payer\" >What forms and declarations do you submit as a&nbsp;WHT payer?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#important-changes-from-2025\" >Important changes from 2025<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#when-are-you-not-required-to-submit-the-cit-10z-declaration\" >When are you not required to submit the CIT-10Z declaration?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#example\" >Example<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#what-are-the-consequences-of-wht-settlement-errors\" >What are the consequences of WHT settlement errors?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#typical-consequences\" >Typical consequences<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#grossing-up-%e2%80%93-a-trap-for-the-unaware\" >Grossing-up \u2013 a&nbsp;trap for the unaware<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#what-does-it-look-like-in-practice-progress-holding-experience\" >What does it look like in practice? Progress Holding experience<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#most-common-mistakes-made-by-our-clients\" >Most common mistakes made by our clients<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#our-recommendations\" >Our recommendations<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#frequently-asked-questions\" >Frequently asked questions<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#do-i-have-to-collect-wht-from-an-invoice-for-hosting-from-a-us-company\" >Do I have to collect WHT from an invoice for hosting from a&nbsp;US company?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#what-to-do-if-the-contractor-refuses-to-provide-a-residency-certificate\" >What to do if the contractor refuses to provide a&nbsp;residency certificate?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#does-wht-apply-to-payments-to-eu-countries\" >Does WHT apply to payments to EU countries?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#how-long-should-i-keep-wht-documentation\" >How long should I keep WHT documentation?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#does-a-sole-proprietorship-also-have-to-collect-wht\" >Does a&nbsp;sole proprietorship also have to collect WHT?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#what-if-i-forgot-to-collect-wht-from-a-payment-made-a-few-months-ago\" >What if I forgot to collect WHT from a&nbsp;payment made a&nbsp;few months ago?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/progressholding.pl\/en\/withholding-tax-wht-in-2026-obligations-for-companies-working-with-foreign-contractors\/#summary\" >Summary<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"what-is-withholding-tax-and-who-does-it-apply-to\"><\/span>What is withholding tax and who does it apply to?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Withholding tax (WHT) is a&nbsp;flat-rate income tax collected by Polish payers from payments made to foreign entities. It applies to any company in Poland that pays non-residents for specific services or rights.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"types-of-payments-subject-to-wht\"><\/span>Types of payments subject to WHT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Interest on loans and credits<\/li>\n<li>License fees (copyrights, patents, trademarks, know-how)<\/li>\n<li>Dividends paid to foreign shareholders<\/li>\n<li>Advisory, <a href=\"https:\/\/progressholding.pl\/en\/\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Professional accountant in Poland - Expert accounting &amp; bookkeeping services\">accounting<\/a>, legal, and technical services<\/li>\n<li>Advertising and marketing services<\/li>\n<li>Data processing services<\/li>\n<li>Management and control services<\/li>\n<li>Rental of industrial equipment (including vehicles)<\/li>\n<\/ul>\n<p>The legal basis is <a href=\"https:\/\/isap.sejm.gov.pl\/isap.nsf\/DocDetails.xsp?id=wdu19920210086\" target=\"_blank\" rel=\"noopener\">Articles 21-22 of the Corporate Income Tax Act<\/a>. Analogous provisions for individuals are contained in the Personal Income Tax Act.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-withholding-tax-rates-in-2026\"><\/span>What are the withholding tax rates in 2026?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The basic WHT rate is 20% for intangible services, interest and license fees. For dividends, the rate is 19%. These rates can be reduced or tax avoided by applying double taxation treaties.<\/p>\n<table>\n<thead>\n<tr>\n<th>Type of payment<\/th>\n<th>Basic rate<\/th>\n<th>Example DTT rate<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Advisory, legal, accounting services<\/td>\n<td>20%<\/td>\n<td>0% (often as business profits)<\/td>\n<\/tr>\n<tr>\n<td>Advertising services<\/td>\n<td>20%<\/td>\n<td>0% (often as business profits)<\/td>\n<\/tr>\n<tr>\n<td>License fees<\/td>\n<td>20%<\/td>\n<td>5-10% (depending on DTT)<\/td>\n<\/tr>\n<tr>\n<td>Interest<\/td>\n<td>20%<\/td>\n<td>5% (e.g., DTT with Germany)<\/td>\n<\/tr>\n<tr>\n<td>Dividends<\/td>\n<td>19%<\/td>\n<td>5-15% (depending on DTT)<\/td>\n<\/tr>\n<tr>\n<td>Maritime\/air transport<\/td>\n<td>10%<\/td>\n<td>0% (often in DTT)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Poland has signed over 90 double taxation treaties. Each treaty may contain different rates. Before making a&nbsp;payment, check the specific provisions of the DTT with your contractor&#8217;s country.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-is-the-pln-2-million-threshold-and-the-pay-and-refund-mechanism\"><\/span>What is the PLN 2 million threshold and the pay and refund mechanism?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The PLN 2,000,000 threshold applies to payments to related parties during a&nbsp;tax year. After exceeding this threshold, you must collect tax at the full rate, even if you are entitled to a&nbsp;preferential DTT rate.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-does-the-pay-and-refund-mechanism-work\"><\/span>How does the pay and refund mechanism work?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li>Sum all payments to one related party in the tax year<\/li>\n<li>Up to PLN 2 million, apply the preferential DTT rate or exemption<\/li>\n<li>For amounts exceeding PLN 2 million, collect the full rate (20% or 19%)<\/li>\n<li>After the year ends, you can apply for a&nbsp;refund of overpaid tax<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"how-to-avoid-the-pay-and-refund-mechanism\"><\/span>How to avoid the pay and refund mechanism?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You can apply preferential rates without the threshold if you:<\/p>\n<ul>\n<li>Obtain an opinion on applying preferences (fee PLN 2,000)<\/li>\n<li>Submit a&nbsp;WH-OSC statement before the first payment exceeding the threshold<\/li>\n<\/ul>\n<p>At Progress Holding, we help clients prepare applications for opinions on applying preferences and WH-OSC statements. Contact us if your payments are approaching the PLN 2 million threshold.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-conditions-must-you-meet-to-apply-a-lower-wht-rate\"><\/span>What conditions must you meet to apply a&nbsp;lower WHT rate?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Applying a&nbsp;preferential DTT rate or exemption requires meeting three conditions: having the contractor&#8217;s tax residency certificate, exercising due diligence, and verifying the beneficial owner status.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"tax-residency-certificate\"><\/span>Tax residency certificate<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>A tax residency certificate is a&nbsp;document issued by a&nbsp;foreign tax office. It confirms the contractor&#8217;s tax residence. Since 2022, you can use a&nbsp;copy of the certificate if its authenticity is not in doubt.<\/p>\n<p>The certificate must be valid on the payment date. Most certificates are valid for 12 months from the issue date. Some countries issue indefinite certificates \u2013 validity is then counted from the issue date.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"due-diligence\"><\/span>Due diligence<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You must verify:<\/p>\n<ul>\n<li>Whether the contractor conducts actual business activities in their country of residence<\/li>\n<li>Whether they are the beneficial owner of the payments received<\/li>\n<li>Whether the transaction has economic justification<\/li>\n<li>Whether the contractor is not an intermediary (conduit company)<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"beneficial-owner-statement\"><\/span>Beneficial owner statement<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You should obtain a&nbsp;written statement from the contractor confirming they are the beneficial owner of the payments. This statement is part of the due diligence documentation.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-forms-and-declarations-do-you-submit-as-a-wht-payer\"><\/span>What forms and declarations do you submit as a&nbsp;WHT payer?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A WHT payer submits the CIT-10Z declaration by the end of January and the IFT-2R information by the end of March of the year following the payment year. Tax payments are made by the 7th day of the month following the payment month.<\/p>\n<table>\n<thead>\n<tr>\n<th>Form<\/th>\n<th>Deadline<\/th>\n<th>Where to submit<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>CIT-10Z (annual declaration)<\/td>\n<td>January 31<\/td>\n<td>Lublin Tax Office (electronically)<\/td>\n<\/tr>\n<tr>\n<td>IFT-2R (annual information)<\/td>\n<td>March 31<\/td>\n<td>Lublin Tax Office + contractor<\/td>\n<\/tr>\n<tr>\n<td>IFT-2 (at taxpayer&#8217;s request)<\/td>\n<td>14 days from request<\/td>\n<td>Lublin Tax Office + contractor<\/td>\n<\/tr>\n<tr>\n<td>WH-OSC (follow-up statement)<\/td>\n<td>January 31<\/td>\n<td>Lublin Tax Office<\/td>\n<\/tr>\n<tr>\n<td>Monthly tax payment<\/td>\n<td>7th day of month<\/td>\n<td>Tax micro-account<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"important-changes-from-2025\"><\/span>Important changes from 2025<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>New IFT-2R form version (version 11) \u2013 expanded to 9 pages<\/li>\n<li>New CIT-10Z declaration version (version 6)<\/li>\n<li>Mandatory electronic submission via e-Deklaracje<\/li>\n<\/ul>\n<p>When paying tax to your micro-account, use the designation: CIT-10Z\/Month\/Year (e.g., CIT-10Z\/01\/2026). Payments are directed to the Head of the Lublin Tax Office (identifier 0671).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"when-are-you-not-required-to-submit-the-cit-10z-declaration\"><\/span>When are you not required to submit the CIT-10Z declaration?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>You do not submit the CIT-10Z declaration if you did not collect any withholding tax. This applies when you used a&nbsp;WHT exemption based on a&nbsp;DTT or the CIT Act.<\/p>\n<p>However, you must still submit the IFT-2R information. In IFT-2R, you report all payments subject to WHT \u2013 both taxed and exempt.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"example\"><\/span>Example<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Your company paid a&nbsp;German advertising agency EUR 50,000 for a&nbsp;marketing campaign. Under the Poland-Germany DTT, advertising services constitute business profits and are not subject to WHT in Poland. You have the contractor&#8217;s residency certificate.<\/p>\n<ul>\n<li>CIT-10Z \u2013 do not submit (no tax was collected)<\/li>\n<li>IFT-2R \u2013 submit (report the payment as exempt)<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"what-are-the-consequences-of-wht-settlement-errors\"><\/span>What are the consequences of WHT settlement errors?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Incorrect WHT settlement can result in having to pay tax from the company&#8217;s own funds, late payment interest, and fiscal penal sanctions. The National Revenue Administration intensively audits WHT settlements.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"typical-consequences\"><\/span>Typical consequences<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Additional tax at the full rate (20% or 19%)<\/li>\n<li>Late payment interest (from the day the tax should have been paid)<\/li>\n<li>Penalty for fiscal offense or crime<\/li>\n<li>Grossing-up payment \u2013 if the contract provides for net payment to the contractor<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"grossing-up-%e2%80%93-a-trap-for-the-unaware\"><\/span>Grossing-up \u2013 a&nbsp;trap for the unaware<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>If you agreed with the contractor to pay a&nbsp;net amount (after tax deduction) but did not collect WHT \u2013 you must pay the tax from your own pocket. The tax base is the gross amount, calculated by grossing-up.<\/p>\n<p>Example: You paid PLN 100,000 net without collecting 20% WHT. Gross amount = 100,000 \/ 0.80 = PLN 125,000. Tax = PLN 25,000 plus interest.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"what-does-it-look-like-in-practice-progress-holding-experience\"><\/span>What does it look like in practice? Progress Holding experience<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Based on an analysis of over 300 companies we serve at Progress Holding, we identified the most common problems related to withholding tax. Most errors result from lack of awareness of obligations or incorrect transaction classification.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"most-common-mistakes-made-by-our-clients\"><\/span>Most common mistakes made by our clients<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ol>\n<li><strong>No transaction analysis for WHT<\/strong> \u2013 60% of companies with foreign contractors do not verify whether a&nbsp;payment is subject to withholding tax. They learn about the obligation only during an audit.<\/li>\n<li><strong>Outdated residency certificates<\/strong> \u2013 35% of clients keep certificates older than 12 months. Without a&nbsp;valid certificate, you cannot apply preferential rates.<\/li>\n<li><strong>Lack of due diligence documentation<\/strong> \u2013 having a&nbsp;certificate alone is not enough. Auditors check whether you verified the beneficial owner status.<\/li>\n<li><strong>Omitting intangible services<\/strong> \u2013 companies often do not know that advisory, IT, or marketing services are subject to WHT. They pay the full amount to the contractor without deducting tax.<\/li>\n<li><strong>Incorrect application of DTT<\/strong> \u2013 some companies apply DTT preferences without meeting formal requirements. During audits, they lose the right to lower rates.<\/li>\n<\/ol>\n<h3><span class=\"ez-toc-section\" id=\"our-recommendations\"><\/span>Our recommendations<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Implement an internal procedure for verifying every foreign payment. Check whether the transaction is subject to WHT before making the transfer. Collect residency certificates before the first payment and update them annually.<\/p>\n<p>At Progress Holding, we help clients implement WHT procedures and conduct ongoing transaction monitoring. We prepare CIT-10Z declarations and IFT-2R information. We handle applications for refund of overpaid tax.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"frequently-asked-questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"do-i-have-to-collect-wht-from-an-invoice-for-hosting-from-a-us-company\"><\/span>Do I have to collect WHT from an invoice for hosting from a&nbsp;US company?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, hosting services may be classified as data processing services subject to 20% WHT. However, check the Poland-US DTT \u2013 it may provide an exemption for business profits. You need the American contractor&#8217;s residency certificate.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-to-do-if-the-contractor-refuses-to-provide-a-residency-certificate\"><\/span>What to do if the contractor refuses to provide a&nbsp;residency certificate?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Without a&nbsp;residency certificate, you must collect tax at the full rate (20% or 19%). You cannot apply DTT preferences. Inform the contractor that without a&nbsp;certificate, they will receive a&nbsp;lower net amount.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-wht-apply-to-payments-to-eu-countries\"><\/span>Does WHT apply to payments to EU countries?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes, but for certain payments (interest, royalties, dividends) between related companies in the EU, exemptions under EU directives may apply. The conditions are strict \u2013 the contractor must hold at least 25% of shares for 2 years, among others.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"how-long-should-i-keep-wht-documentation\"><\/span>How long should I keep WHT documentation?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Keep documentation (residency certificates, statements, contracts) for 5 years from the end of the year in which the tax payment deadline fell. For transactions over PLN 2 million \u2013 for 5 years from submitting the refund application.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"does-a-sole-proprietorship-also-have-to-collect-wht\"><\/span>Does a&nbsp;sole proprietorship also have to collect WHT?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Yes. Every Polish entrepreneur paying amounts to foreign entities is a&nbsp;WHT payer. This applies to both companies and individuals conducting business activity.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"what-if-i-forgot-to-collect-wht-from-a-payment-made-a-few-months-ago\"><\/span>What if I forgot to collect WHT from a&nbsp;payment made a&nbsp;few months ago?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Pay the tax with late payment interest and submit a&nbsp;voluntary disclosure to the tax office. Voluntary disclosure protects against penalties if submitted before the irregularity is discovered by authorities. Then submit overdue declarations.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"summary\"><\/span>Summary<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Withholding tax applies to every Polish company paying foreign contractors for intangible services, licenses, interest, or dividends. Basic rates are 20% and 19%, but you can reduce them through double taxation treaties. However, this requires having a&nbsp;residency certificate and exercising due diligence.<\/p>\n<p>WHT audits are a&nbsp;priority for the National Revenue Administration. Errors are costly \u2013 additional assessments, interest, and penalties can exceed the tax amount itself. Implement transaction verification procedures and collect documentation on an ongoing basis.<\/p>\n<p>Need help with WHT settlement or want to implement procedures in your company? Contact Progress Holding. We serve companies with foreign contractors and specialize in international settlements. Call <strong>+48 603 232 418<\/strong> or email <strong>office@progressholding.pl<\/strong>.<\/p>\n<\/article>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>If your company pays foreign contractors for services, licenses, interest or dividends \u2013 you must collect and remit withholding tax (WHT). The basic rate is 20% for services and 19% for dividends. Failure to collect tax or errors in settlements can result in penalties and the obligation to pay tax from your own funds plus [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":5751,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5749","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bez-kategorii"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Withholding tax WHT in Poland 2026. Rates of 20% and 19%, PLN 2 million threshold, CIT-10Z and IFT-2R deadlines. 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