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.
Appointment and documentation
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.
Other resources
Explore global VAT updates, new e-invoicing mandates, and key U.S. sales tax changes in this annual Avalara report.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.
