If you're a foreign entity looking to do business in Poland, you might be required to register for VAT. Here's a guide on what's needed to get started.
Determine the Need for VAT Registration
Any foreign entity engaging in taxable activities in Poland may need to register for VAT. This includes selling goods or services within Poland, importing goods into Poland, or providing digital services to non-business customers.
There is no VAT registration threshold for foreign businesses. Even a single transaction may require registration.
Gather Required Documents
The primary form for VAT registration is VAT-R, which must be completed and submitted to the Polish tax authorities.
Additionally, you should apply for a general tax number (NIP) by using the standardized form NIP-2.
You should be prepared to provide documents confirming the existence and legal status of your business, such as:
certificate of incorporation or equivalent
proof of the company's registered office and address,
proof of VAT registration in the country of residence,
passport or ID card copies of the company’s directors and, if applicable, the tax representative,
notarized power of attorney if you appoint a tax representative (which is mandatory for entities from non-EU countries).
In the case of retroactive registration, it is recommended to submit a letter excluding criminal-tax liability as well as a cover letter.
All documents must be translated into Polish.
Appoint a Tax Representative (for Non-EU Companies)
Non-EU entities must appoint a tax representative based in Poland, who will be jointly liable for your VAT obligations.
EU companies can register directly or appoint a representative if they prefer.
Additional Considerations
If your business exceeds certain thresholds in trading goods within the EU, you may also need to file Intrastat declarations.
If you're importing or exporting goods, you might also need an EORI number for customs purposes.
Summary
Registering for VAT in Poland as a foreign entity can be complex, but with the right preparation and documentation, it’s a manageable process. Always consider seeking local advice or working with a tax advisor familiar with Polish regulations to ensure compliance.
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