VAT registration in Poland

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Foreign companies which plan to carry out in Poland an activity which is subject to Polish VAT are bound to register here as VAT payers. Such obligation applies also to foreign companies that don’t have a permanent establishment in Poland, in the meaning of Corporate Income Tax, i.e. (a subsidiary, branch, etc.).

Transactions subject to VAT in Poland are as follows:
 
  • supply of goods for consideration and provision of services for consideration within the Polish territory;
  • export of goods;
  • import of goods;
  • intra-Community acquisition of goods for consideration within the Polish territory;
  • intra-Community supply of goods.
Foreign companies are not on the other hand obliged to register to VAT in Poland if they carry out transactions subject to reverse charge mechanism.
Unfortunately the exemption related to annual sales below the threshold of 200 KPLN (Polish companies which sales are below this level, except for those which carry out, i.a. sales of precious metals and jeweller services as well legal, consulting, expert services and sales of goods subject to excise) does not apply to the foreign companies subject to VAT in Poland

VAT registration procedure

VAT registration procedure in Poland consists of the following steps:
 
  • determination of the kind of transactions which will be carried out within the Polish territory;
  • determination what would be the circumstances and conditions of the activity in Poland – through a fixed establishment in Poland or without one, filing monthly or quarterly returns, using potential exemptions, etc.;
  • determination of the status of an active VAT payer or of a taxpayer carrying out only intracommunity transactions.
Such information should be indicated in VAT-R form used for VAT registration purposes along with NIP-7 form in order to obtain general tax identification number.

Moreover following documents should be provided to the tax authorities within VAT registration process:
 
  • confirmation that the company is registered for the purposes of VAT in the country of origin (original document issued by the tax office in the country of origin stamped/signed by the tax office or apostilled by relevant authorities);
  • excerpts from the commercial register of the company (original document issued by the commercial court with the court stamps confirming that it is an original document or an apostilled print out if only such automatically printed version is available);
  • description of the planned business activity in Poland (goods/services which will be sold in Poland, short description of future transactions, etc.).
Moore Stephens Central Audit provides complex support within VAT registration process

We help potential VAT payers assess if they are obliged to register for VAT in Poland and to deal smoothly with all the formal steps. We provide assistance in the following areas:
 
  • determination if the activity planned by a foreign company will be subject to VAT in Poland;
  • preparation of documents necessary for VAT registration;
  • keeping VAT registers;
  • preparation and filing of VAT returns;
  • consulting related to VAT in Poland.
If you need our assistance within the process of VAT registration in Poland or have any questions please contact us and we will reply as soon as possible to provide necessary help.