VAT Registration
in Poland
- Are you storing goods in Poland?
- Are you selling goods in Poland?
- Are you part of a FBA program like the CEE?
Then a VAT registration in Poland might be necessary. We can assist you with your VAT registration, returns, or the communication with local authorities - with all VAT duties that might arise.
Under which circumstances
do I need to submit a VAT registration in Poland?
1. You are storing goods in Poland
- If you are storing goods in Poland you need to register for VAT in Poland.
- The same applies to any other EU country that you’re storing in.
- This applies to both independent storage and storage as part of a fulfillment program or by a fulfillment provider with warehouses in Poland.
2. You distance sell to Poland and are not participating in the OSS-Program
- Distance sellers who cross the new EU-wide VAT threshold of € 10,000 are from there on forward subject to VAT in the countries they are selling to.
- If you distance sell to Poland and cross this threshold with sales to European countries overall you need to register for VAT in Poland.
- If you are participating in the OSS-Program and only selling to Poland, the threshold does not apply and all VAT issues are dealt with your home country’s tax office (see more below).
3. You are participating in a Fulfilled-by-Amazon Programme (FBA)
- If you are participating in the Central European Programme by Amazon (CEE) you are authorizing the storage of your wares in Poland, the Czech Republic and Germany.
- If you are participating in the Pan-EU Programme by Amazon you are authorizing the storage in any or all of the participating countries including Poland.
- In both cases you need to register for VAT in Poland, as your goods might be stored there.
One or more reasons mentioned above apply to you? You have to register for VAT in Poland or should have done so in the past? No need to worry! Simply contact us and we handle your VAT registration. That way you can keep focusing on doing business in Poland.
Check out more countries where we register for VAT here:
in Spain
in Germany
in CZ
How do I register
for VAT in Poland?
To register for a polish VAT number you need to fill in the forms NIP-2 (tax identification number form) and VAT-R (VAT registration form). For EU-entities, a representative is not required. The documents then need to be sent to the polish tax office in Warsaw. Additionally the following documents need to be submitted:
- VAT certificate proving your business is registered elsewhere in the EU
- An extract from the company’s national trade register
- VAT certificate
- Articles of Association
- Agreement with a bank in Poland confirming that your company has opened a bank account in Poland
- Agreement with the accounting office in Poland
- Power of attorney for the legal representative of the company if used
- Stamp fee of 170,00 PLN (ca. 38 EUR)
Some of the documents must be translated into Polish language by a sworn translator and certified by a sworn notary!
Register in time to avoid problems with the Polish tax authorities or fines. You can make your VAT registration in Poland easier by using our hellotax VAT automation tool. Further, you can automate VAT payments, VAT returns and correspondence with the authorities. Check it out now!
Automate your VAT
provided by hellotax
- VAT registrations within the EU
- VAT filings based on individual needs
- One-Stop-Shop automation
- Free VAT software for monitoring thresholds
Distance Selling to Poland
and the EU-wide threshold
Up until July 2021 a VAT registration in Poland was required if distance sales to Poland exceeded the polish threshold of PLN 160,000. This regulation was changed in July 2021. Country-specific VAT thresholds were abolished and instead an EU-wide threshold for distance selling of € 10,000 has been introduced. If the net worth of distance sales in Europe stays below this threshold, B2C deliveries and services are taxed at the local VAT rate and VAT is paid in the country of origin or the home country of the business respectively. As soon as the worth exceeds the EU-wide threshold, VAT is due in all countries to which goods are sold. In this case, the goods are taxed with the foreign VAT rates, the seller needs to register for VAT in these countries, and VAT filings are mandatory.
Attention: The new VAT threshold of € 10,000 also applies across the EU. As soon as this threshold is reached across the board, for example through sales to Poland, France and Spain combined, VAT registration is due in all of these countries at the same time. Reaching individual country-specific thresholds is no longer the decisive factor for VAT liability.
Example: You are a German distance seller with a net turnover of € 6,000 in France, € 3,000 in Spain, and € 2,000 in Poland. In this case the sum of turnover exceeds the € 10,000 threshold and you are subject to VAT in all three countries. How much turnover is taxed with the polish VAT rate depends on the sale that tipped the scale and reached the threshold. If you made all sales in France and Spain before selling wares in Poland, then a polish sale hit the mark and half of the turnover needs to be taxed with the polish VAT rate. However, all previous sales to France and Spain are taxed with the German VAT rate as those sales took place before the € 10,000 mark was hit.
What happens if I
participate in the OSS-Program?
If you register for the One-Stop-Shop, the € 10,000 threshold is no longer applicable. Each and every distance sale has to be taxed with the corresponding country-specific VAT rate, in the case of Poland regularly 23%. However, the VAT is filed in and VAT is paid to the tax authority in the home country which distributes the money to the countries to whom the VAT is owned. A VAT registration in those countries is therefore no longer necessary.
Attention: The usage of OSS does not exempt sellers from the duty of VAT registration due to storage. Moreover, if goods are sold to polish customers via a warehouse in Poland, those sales need to be registered in an additional polish VAT declaration and VAT needs to be directly paid to the polish authorities.
Example: In case the German seller uses OSS, each sale needs to be taxed with the french, spanish, and polish VAT rate respectively. However, all VAT is paid to the German tax office, which distributes it to the french, spanish, and polish authorities. An additional VAT registration is not obligatory.
Confused? No worries! hellotax can also help with OSS registration and help navigate VAT responsibilities in several countries including Poland. We can make sure you stay VAT compliant!
One-Stop-Shop Solution
provided by hellotax
- Automated identification of B2C sales
- Automated determination of your tax rates
- Handling of OSS registration and reports
- Quality control for your transactions
Frequently Asked Questions
In Poland, the standard VAT rate on goods and services is 23%. A reduced rate of 8% includes for example mustard, sweet pepper (spice) some more processed and unprocessed spices. The second type is the rate of 5% and taxes for example tropical and citrus fruit or hygienic articles. Intra-community transports have a tax rate of 0%.
| Name | Numer Identyfikacji Podatkowej (NIP) |
Country Code | PL |
Format | PL + 10 digits |
Example | PL1234567890 |
The standard VAT return period is monthly. However, you can choose between monthly and quarterly when you fill in the VAT-R form. Quarterly returns are only possible if your annual turnover does not exceed PLN5,068,000 (ca. €1,130,000). Returns can be filed online or manually.
For both, monthly and quarterly returns, the deadline is the 25th day of the month which follows the tax period. Example: The monthly VAT return for January is due 25 February, the quarterly VAT return for the first quarter is due 25 April.
After all the documents are submitted to the authorities and the registration process is completed, it takes about 2 weeks until you receive your Polish VAT number.
To begin the application for you Polish VAT registration number you need to fill in the forms NIP-2 (tax identification number form) and VAT-R (VAT registration form). For EU-entities, a representative is not required. When you filled in and signed the documents, you send them alongside with all further documents required to the tax office of the Second Tax District in Warsaw.
Register in time to avoid problems with the Polish tax authorities or fines. You can make your VAT registration in Poland easier by using our hellotax VAT automation tool. Further, you can automate VAT payments, VAT returns and correspondence with the authorities. Check it out now!
You might also need
VAT registration in Italy
Italy is one of online sellers' favorite countries. We can help you with the tax compliance.
VAT registration in Austria
Joining the Amazon Pan-EU or the Amazon Central Europe Programme? Then you also need to register for VAT in this country.
VAT registration in France
A VAT registration in France is required when you store goods in warehouses in France. This includes also Amazon's fulfilment centres.