Polish tax authorities require businesses with a foreign VAT registration to appoint a fiscal representative in Poland. Representative may be an individual or an incorporated entity.
As a general rule the chosen representative must themselves have a good long-standing VAT compliance history with the Polish tax authorities,for the previous two years. The chosen agent will be fully liable for the VAT due on behalf of their trading client.
Avalara offers a global Fiscal Representative service as part of its international VAT and GST registration and returns service. It helps thousands of businesses of all sizes accurately and easily manage their tax compliance obligations on a fully-automated service.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients. In most cases, they are held jointly and severally liable for their client’s VAT. In the case of negligent supervision or collusion on misreporting of VAT, the fiscal representative will be held liable for any missing VAT. As a result, there is often a requirement for a cash deposit or bank guarantee with the representative.
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