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When do I need to register for VAT in Poland?

Generally, you must register for VAT in Poland if you are considered a VAT taxpayer under Polish VAT law. You will be considered a VAT taxpayer if you:

• supply goods subject to VAT in Poland
• provide VAT-taxable services in Poland
• make intra-community acquisitions of goods in Poland
• Perform non-transactional transport of goods between warehouses in Poland and other EU countries
• Import goods and are required to account for customs duties and VAT on imports in Poland

You will also need a VAT registration if you have made purchases of goods or services that were subject to VAT in Poland. If you want to recover the VAT incurred on these purchases, you can use the VAT refund procedure or register for VAT and deduct the VAT by submitting the appropriate VAT return.

The latter option is often quicker, especially if you make regular VAT-taxable purchases in Poland.

When are my supplies of goods or services subject to VAT in Poland?

Whether your supplies of goods or services are subject to VAT in Poland is determined by the VAT Directive and Polish VAT law.

There are situations where the actual sale of goods in Poland or the physical provision of services in Poland does not need to occur.

For example:

• if you supplly goods and ship them to a customer from another country, this can result in a VAT-taxable supply of goods in Poland
• if you are established in Italy and purchase services from a Polish company and those services are related to real estate located in Poland, such as property valuation services, these services are subject to Polish VAT. Therefore, you do not account for VAT on these services in Italy but will receive an invoice with Polish VAT.

If you have doubts whether your supplies or acquisitions should be subject to VAT in Poland, feel free to contact me 😊

How do I register for VAT in Poland?

If you are properly prepared, the registration process should be relatively smooth and quick.

Here’s what you need to do:

• Prepare the necessary documents, translated into Polish by a sworn translator, including:
  • extract from the commercial register
  • articles of association, if the taxpayer is a company
  • proof of title to the premises, if you have in exaple office in Poland
  • proof of VAT registration in your home country, if you are from the EU
  • description of the business activity in Poland and the reason for registration for VAT in Poland
• submit an application to the appropriate tax office, usually VAT-R and NIP-2 forms
• open a bank account in Poland for your business activity
• stay in contact with the tax office and respond to any inquiries or requests for clarification or additional documents.

What else do I need to know about the VAT registration process?

• The tax office in Poland operates exclusively in Polish
• VAT registration is not automatic; due to numerous VAT frauds involving fictitious entities registered for VAT in Poland, the tax office will scrutinize you thoroughly before you are registered
• If you are from outside the EU, you will likely need a tax representative in Poland

If you need assistance with the VAT registration process in Poland, feel free to contact me 😊.

Do I need an office to register for VAT in Poland?

No.

VAT registration or taxpayer status does not depend on whether you have an office, warehouse, or store in Poland. You can provide your services in Poland, sell or buy goods without any physical representation of your business in Poland.

One exception is the requirement to have a bank account with a bank that operates under the Polish law.

Do I have a permanent establishment or a fixed place of business in Poland if I am registered for VAT in Poland?

No.

VAT registration is required in certain cases, but it does not, by itself, mean that you have a permanent establishment or fixed place of business in Poland.

You may be registered for VAT in Poland, but if you do not meet the requirements under double taxation treaties, you will not have a permanent establishment in Poland.

How can I help you with VAT registration?

I am a tax advisor and have registered various entities in Poland.

I will help ensure that process of your registation goes as smoothly and quickly as possible.

I can:

• assist in preparing the necessary documents.
• complete the appropriate applications for the tax office.
• handle communication with the tax office, provide explanations on your behalf, and manage correspondence to and from the tax office.

Feel free to contact me 😊

Zbigniew Makowski, Tax Advisor