How to receive a VAT number in Poland
All investors willing to perform an economic activity at the Polish market must pay VAT in Poland. But not all od them are registered as a VAT tax payers. You should consider registering for the tax payer status if, for instance:
- your enterprise intends to import products to the internal market from countries other than EU countries;
- your firm will purchase or sell products at the internal market;
- your firm will sell products at the markets outside of Poland, including e-commerce;
- you plan to host an event in the country and the visitors will have to pay for the entrance.
You must be registered as a VAT tax payer if your company is providing certain products or services, for example consultancy services, legal services and some other activities.
The tax rate is 23%. However, there are exceptions on certain products and services which can be subject to 8%, 5% or even 0% VAT rate. You can consult company formation experts to get more information about Polish taxation system.
Procedure to receive a VAT registration number in Poland
Firms which declare an annual turnover higher than 150,000 zlotys (around 37,000 Euro) must become the VAT tax payers. To obtain the VAT number, an investor can attend the local tax office after obtaining a notification from the National Court Register.
To apply and pass through the VAT registration in Poland successfully, a firm’s proprietor should submit these papers:
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form VAT-R;
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proof that the firm returns VAT in another EU country if it does;
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Articles of Association;
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registration certificate;
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copy of the contract signed with a local bank where the firm has its corporate account;
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information about activities which the firm intends to run in the country.
Few more documents may be requested depending on your particular situation. All papers should be translated into Polish by a sworn translator if those are in foreign language and certified by a notary if submitted in a copy.
Note that you must obtain a VAT number for Poland before you start any commercial activity.
Usually, it takes about 3-4 weeks to get the number. Since all EU member states have the same format for VAT numbers, your Polish number will look alike – 10 digits with a prefix PL. For instance: PL 0000000000.
VAT returns in Poland
Once your enterprise gets the number, you will be obliged to submit VAT return reports periodically. The documents on returns may be provided electronically or in person in your local tax office.
All documents and payments can be submitted either on a monthly or quarterly basis. Note that if you choose to pay once in a quarter, you will have to make monthly prepayments within this period. Only those firms which have a turnover of less than 5 068 000 zlotys are allowed to use the quarterly scheme.
If your firm fails to pay VAT on time, it may be subject to fines. Usually, this will be equal to an interest from the unpaid amount.
Our lawyers are ready to provide more information about VAT in Poland. Contact us if you want to know more about the rates applicable to your business and possible tax exemptions.
