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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.
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.
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:
All copies of documents must be translated into Polish by a certified translator and certified by a notary.
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
Country Code | PL |
---|---|
Format | 1234567890 |
Characters | 10 characters |
Notes |
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).
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.
+44 (0)1273 022400