When do I need to register for VAT in Poland?
Are you not sure whether it is necessary to register for VAT in Poland? Two important factors determine whether you as an online seller need a VAT registration in Poland:
1. Storage of goods in Poland and 2. Reaching the VAT delivery threshold limit.
Storing goods in Poland
It becomes necessary to register for VAT in Poland if you plan to store goods in this country.
A VAT registration in other EU countries becomes mandatory when you store goods in these countries.
In Poland, you must register for VAT when you store goods within its borders and this also counts for Amazon fulfilment centres.
Storing goods with the Central European FBA programme in Poland, the Czech Republic and Germany for example means you have to register for VAT in all three of those countries and file returns and pay taxes there.
VAT Threshold Limit
The annual delivery threshold limit in Poland is set to PLN160,000 which, once reached, make a VAT registration mandatory.
You must register for VAT in a country you are selling to when you reach the threshold limit.
Threshold limits are not the same within the EU but set by each country individually. Once reached, you need to register in the country of import for VAT and pay taxes there. The delivery threshold limit in Poland is PLN160,000 (ca. €40,300).
Example: If an Austrian registered online seller sells his goods to Poland, he must register for VAT in Poland as soon as he has reached the Polish delivery threshold limit.
New regulations for delivery threshold limits as from July 1, 2021
From 1 July 2021, there won’t be any country-specific VAT registration thresholds anymore. A new limit of €10,000 will be introduced and this new delivery threshold will apply to all sales within the EU.
When you are selling within the European Union and reach the new limit, you will need to register for VAT in each and every EU country you are selling to. The storage of goods is still a reason which leads to VAT duties and the necessity to register for VAT.
How do I obtain a VAT number in Poland?
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!
Which additional documents are required for a VAT registration in Poland?
You need to submit further documents for a successful VAT registration in Poland. Each county demands a different number of documents which sometimes need to be translated into the language of the country.
- 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!
Frequently Asked Questions
What is the name and format of the Polish VAT registration number?
|Name||Numer Identyfikacji Podatkowej (NIP)|
PL + 10 digits
What are the different VAT rates in Poland?
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%.
When do I have to file my VAT returns in Poland?
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.
When is the VAT return in Poland due?
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.
How long do I have to wait for my VAT number in Poland?
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.