I wouldn't just buy a new one.. Try cleaning the old one out with carb cleaner first. helped my Passat a lot.
VAG-com isn't usually necessary. After fitting new (or cleaned) TB, just turn on ignition but DON'T START THE ENGINE. you should hear a whining noise coming from the TB for around 30 seconds as it calibrates itself. When it stops, it should be done.
I am assuming it's the same on a 1.4 Polo (you don't say what year...), but this was the case on my 98 1.8T passat.