VAT Registration Poland

There is no Polish VAT registration threshold for non-resident traders — any taxable activity in Poland requires VAT registration before making supplies.

Poland-established businesses are subject to a PLN 200,000 annual threshold. EU-based sellers must register for VAT in Poland if their distance sales to Polish consumers exceed PLN 160,000 annually. For intra-community acquisitions, businesses must register for the VAT Information Exchange System (VIES) if they exceed PLN 50,000 per year.

Several common business scenarios may require a foreign business to register for VAT with the Polish tax authorities. These typically include:

• Importing goods into Poland, particularly when the Polish customer is not VAT-registered or when deferred VAT accounting is not applicable
• Buying and selling goods within Poland, especially where the transaction is not subject to reverse charge treatment
• Storing goods in Poland for resale, including use of call-off or consignment stock arrangements
• Organising exhibitions, events, or training sessions in Poland with paid admission
• Distance selling to Polish consumers, including online or catalogue sales exceeding the applicable thresholds
• Self-supply or movement of own goods into Poland from another EU country
• Leasing or letting goods or equipment to Polish customers, depending on the service type and structure

In most cases, providing services to VAT-registered businesses in Poland does not require VAT registration. Instead, the reverse charge mechanism applies, where the Polish customer accounts for the VAT.

Note: Suppliers of digital, broadcasting, or telecommunications services to Polish consumers can use the One-Stop Shop (OSS) scheme. This allows them to register and report VAT in a single EU country, covering all cross-border B2C sales within the EU.

Foreign entities must submit the following:

• VAT-R registration form, the official application used to register as a VAT taxpayer
• Extract from the commercial register or articles of incorporation (with sworn Polish translation)
• Certificate of VAT registration in the home country
• Power of attorney appointing a fiscal representative (if applicable), with signed ID or passport copy
• Details of intended taxable activities in Poland, including intra-community supplies or warehousing
• Lease agreement or property title if using a local warehouse or office

All documentation must be submitted electronically or via the local Polish tax office. VAT registration must be completed before any taxable supplies are made, or penalties and interest may apply. Once registration is submitted, it can take one to two months to receive the Polish VAT number.

• Structure: PL + 10 digits (e.g., PL1234567890)

• Used with “PL” prefix for VIES transactions
• Includes NIP (Tax Identification Number) assigned upon registration
• Verifiable in VIES