Polish VAT registration
What are the Polish VAT registration thresholds?
For foreign businesses trading in Poland that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.
For EU VAT registered companies selling goods over the internet to consumers in Poland, the VAT registration threshold (distance selling) PLN 160,000 is per annum.
Is a Polish fiscal representative or agent required?
In accordance with the EU VAT Directives, a local Polish fiscal representative or agent is not required by a company resident in another EU member state. However, a fiscal representative, who is jointly and severally liable for the Polish VAT, is required for non-EU companies.
What information is required to get a Polish VAT number and registration
Registration should be completed before a business carries out its first taxable transaction. The Polish tax office requires businesses to file forms NIP-2 (tax identification number form) and VAT-R (VAT registration form) along with the following documentation:
- VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate.
- Articles of Association.
- An extract from the company’s national trade register.
- An original copy of the agreement letter from the Polish bank where the business’ account is held.
- Statement regarding the company’s establishment status in Poland for VAT purposes
- Description of activities to be carried out in Poland.
- A power of attorney if a fiscal representative is used.
- If VAT compliance services are used, a copy of the agreement with the organization providing the service.
All copies of documents must be translated into Polish by a certified translator and certified by a notary.
Where are Polish VAT registrations submitted?
Foreign businesses should send their registration documents by registered post to the tax office of the Second Tax District in Warsaw at the following address:
Drugi Urzad Skarbowy Warszawa-Srodmiescie
ul. Jagiellonska 15
What is the format of a Polish VAT number?
Once the registration has been granted, which usually takes about 30 days, a unique Polish VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In Poland, it includes the prefix PL followed by 10 digits. For example: PL 1234567890
Polish Number Format
Once a business has its VAT number, it is free to commence trading, and charging Polish VAT. It must comply with the Polish VAT compliance rules, and file regular returns (see Polish VAT Returns briefing).
Need a fiscal representative in Poland?
Non-EU businesses selling in Poland will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.
Need help with your Polish VAT compliance?
Researching Polish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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