Anyone who sells goods from another EU member state to Poland within one calendar year and exceeds a country-specific limit (registration threshold) of PLN 160,000 must register for VAT in Poland.
The thresholds in Europe are intended to make trade easier and not always lead to an immediate obligation to register. However, if the threshold is exceeded within a year, then a registration is mandatory and thus also VAT advance returns, Intrastat, summary declarations, etc.
In Poland the delivery threshold for sales tax is 160,000 PLN (approx. 37,000€). Accordingly, online traders selling to Poland must take care of VAT registration in Poland if they sell goods worth more than PLN 160,000 to Poland within a calendar year from another EU country.