Polish consignment call-off stock VAT

If a non-Polish taxable person is undertaking intra-community supplies, storing goods in Poland for onward sale, and has no permanent establishment (local company, staff, offices etc.) in Poland, then it may need to VAT register for a Polish VAT number. This would enable it to report on any sales, and pay over any collected VAT.


Polish VAT stock simplification

For EU VAT compliance purposes, there are two types of stock regimes. The following is a summary of the Polish VAT rules for stock.

Polish Call Off Stock

If the goods are held at the premises (consignment warehouse) of the customer, and it is under their control even if legal title has not passed, then there is no requirement to VAT register the seller.

The tax authorities must be formally notified of the arrangement, and the customer must retain detailed records of the goods held under this arrangement for the tax office. The goods must transfer to the customer within two years.

Polish Consignment Stock

If goods are held in a warehouse for multiple customers, and remain under the control of the foreign company, then the foreign company must register with the Polish tax authorities for a VAT number.


Note, if the goods are coming from outside the EU, they are an import (as opposed to an intra-community supply), and a registration may be required on this basis alone.


Latest Polish news

Poland cuts VAT on e-books to 5%

November 15, 2018

Poland has announced plans to cut the VAT rate on e-books from 1 April 2019...

Poland ratifies SAF-T to replace VAT returns 2019

November 1, 2018

Poland has confirmed that mandatory VAT returns will no longer be required from January 2019...

Poland delays VAT cut to reform reduced rates

October 22, 2018

Poland’s Ministry of Finance has announced that it will recategorise many supplies to within the current reduced VAT rate category. However, this will mean Poland will...