VAT Registration Services

Who is required to register for Polish VAT?

Polish Entities

If during the past calendar year your business has made taxable supplies within the meaning of the Polish VAT law in Poland exceeding 150,000.00 PLN (excluding tax) you will be required to register and account for Polish VAT. The same applies if you start your business activity in the current year and the 150,000.00 PLN threshold (in proportion to the duration of the taxable supplies) is exceeded during the year. If you trade below the registration threshold you may choose to register for VAT voluntarily. In case of certain activities e.g. performing advisory services, supplies of excise goods, above threshold is not applicable at all.

Non-Polish Entities

Non-Polish entities that carry out taxable supplies in Poland are obliged to register for VAT regardless of their taxable turnover.

However, non-Polish entities are not obliged to register if they affect only certain activities, such as for example:

• Supplies of goods for which the VAT is settled by the customer (reverse charge)
• Supplies of services for which the VAT is settled by the customer (reverse charge)

If your business is not registered for VAT in Poland but sells and delivers goods from another EU Member State to customers in Poland who are not VAT registered (distance sales), where the value of those sales exceeds a threshold of 160,00.00 PLN, your business is required to register and account for VAT in Poland.

VAT Registration

If the company is subject to VAT tax, it must proceed for VAT registration in Poland with the local Tax Authorities to obtain the registration number. If the annual turnover of a company is less than 50,000.00 PLN (11,500.00 EUR), there is no need for VAT registration in Poland. However, the procedure can be done immediately after obtaining the registration certificate from the National Court Register. The application should contain an excerpt from the company foundation deed, the registration certificate and a standard form which must be completed by the managers of the company.

If you need to register your business in Poland regarding VAT we can assist you.

Necessary documents for registration for VAT purposes in Poland:

• Original deed of association of your company translated into Polish language by Polish sworn translator;
• Original and actual excerpt from company register in your country confirming that such company exist, translated into Polish language by Polish sworn translator;
• Original of confirmation of registration for VAT purposes in your country translated into Polish language by Polish sworn translator;
• Agreement with Bank in Poland confirming that company has open a bank account;
• Agreement with accounting office in Poland
• Agreements with Polish clients and/or description of activities in Poland;
• Power of attorney for us issued by authorised person shown in the court registers;
• Stamp fee 170.00 PLN;
• VAT-R form – will be completed by getsix^® Accounting;
• VAT-UE form – will be completed by getsix^® Accounting;
• NIP-2 form – will be completed by getsix^® Accounting;

Please kindly notice that registration procedure takes about 4 weeks from the date of receiving all of the documents mentioned above.

Poland implemented its Value Added Tax system in 1993, partially in anticipation of its entry into the European Union. VAT replaced the old Soviet-style sales tax. Locally, it is known as podatek od towarów i usług.

Its VAT regime was updated in 2004 upon Poland’s full accession into the EU. The included implementing all the EU VAT directives’ rules on VAT registrations, returns, compliance, intrastate and related requirements. The Polish VAT Act of 2004 contains most of the rule on VAT. This is backed-up by various instructions and the Tax Ordinance Act of 1997. The Ministry of Finance is responsible for the administration of the VAT regime.

Foreign companies providing taxable supplies of goods and services in Poland may be required to VAT register as a non-resident trader, and comply with all the accounting and payments requirements.

Should you register for Polish VAT?

Poland sets a number of situations where foreign companies should register for VAT. It follows many of the other EU member states:

• Importing goods into Poland from outside the EU – note there are a number of situations (e.g. onward supply) where the requirements are simplified
• Buying and selling goods within Poland
• Providing goods to individuals via the internet, subject to a VAT registration threshold
• Storing goods in warehouses as consignment stock for clients
• Operating live events and shows with paid-for admission on the door
• If a company is otherwise a non-VAT trader, but is receiving services in the Poland under the reverse charge rule
• The self-supply of goods

De-registration from VAT

It is essential to make sure if your business needs to fulfill the VAT reporting obligation in Poland or de-registration from VAT in Poland is advisable.

getsix^® Accounting will provide you with a complete package in case you need to perform VAT de-registration in Poland. We will help you establish whether VAT de-registration is needed since your VAT reporting in Poland may no longer be required. Since an entity already registered as an EU VAT taxable person that stops handling intra-community transactions is required to report this fact to Tax Authorities please make sure that you inform us of the facts that may affect your intra-community reporting in Poland.