VAT registration in Poland
Non-resident person is not required to register for VAT purposes in Poland if the sales during the tax year do not exceed distance selling threshold PLN 160.000. In this case, the company managers are required to follow through with the registration procedure with the Poland Tax Office in order to obtain the registration number.
The main steps for VAT registration in Poland are the following:
- NIP-2 Form (Tax registration form) (Tax identification number).
- VAT-R form (VAT registration form).
- Company deed of association. Must be translated into Polish by sworn translator. Note this will incur costs for the translator, usually per document.
- Excerpts from the commercial register of your company (not older than 3 months). Must be translated into Polish by a sworn translator.
- An agreement with a bank in Poland to open an account. This is optional but advised as you will likely be dealing with VAT returns.
- Description of business activity within Poland.
- Agreement or contact with an accounting provider.
- Payment of state registration fees (170 PLN) can be completed by the accounting office.
Poland VAT returns are made on a monthly basis, submitted in electronic form. Taxpayers must submit VAT returns monthly basis (SAF-T) and VAT-7 to the tax office by the 25th day of the month following the month in which the tax point arises.
The VAT is usually paid on a monthly basis and small taxpayers are also allowed to pay on a quarterly basis. The deadline for making the relevant payment is the same as for submitting the VAT return. VAT liabilities must be paid by bank transfer and must be paid in Polish zloty.
Deregistration may be conducted either based on the taxpayer’s application (filed on VAT-Z form) or officially by the head of the tax office (most usually in case no VAT returns are filed for more than six months, not appearing sales and purchases, issuing invoices that do not reflect actual actions).