Fiscal representative in Poland

Poland requires businesses from outside the European Union (EU) to appoint a local fiscal representative when registering for value added tax (VAT). The fiscal representative is responsible for maintaining full VAT compliance on behalf of their clients, meaning they are jointly and severally liable for the non‑EU business’s VAT compliance and liabilities, including unpaid VAT, interest, and penalties. The fiscal representative must be established and VAT-registered in Poland, have no tax arrears exceeding 3% of liabilities in any tax category over the last 24 months, and be authorised to provide tax advisory, be certified in bookkeeping or accounting, or be a recognised customs agent.

The appointment is formalised via a written agreement, submitted to the Polish tax authorities as part of the VAT registration process. Per Article 18b (4) of the Polish VAT Act, the agreement must include:

• Names and addresses of both parties, along with tax identification details

• Address where VAT documentation will be stored

• A declaration from the representative confirming they meet eligibility criteria

• The detailed scope of authorisation

  
  

The representative must also submit documentation including:

• An original certificate confirming VAT-registered status in their home jurisdiction

• A current excerpt from the company register

• Articles of incorporation or similar foundational documents

  
  

Failure to comply with Polish VAT obligations may result in penalties, audits, and legal liability for both the non-EU business and its fiscal representative.