Before starting any commercial activity in Poland, domestic and foreign enterprises are required to apply for VAT number. The procedure of registration is simple, however, certain nuances might arise depending on the type of activities a firm intends to perform.
To obtain NIP and VAT in Poland, a firm’s proprietor or representative must attend the local tax office to file appropriate documents. Here is a brief list of what is usually required to get a Polish VAT number (you might be asked to submit more documents):
two forms – NIP-s and VAT-R;
Articles of Association
proof of a corporate account from a bank
description of the activities the firm will be involved in the country
Note that all the papers should be translated into Polish by a certified translator and also verified by a notary.
Tax authorities will review your application documents within 3-4 weeks. The number will have a standard look – 10 digits with a prefix PL. For instance: PL 9876543210.
The VAT tax rate in Poland is 23%. But some enterprises may get exceptions and pay 8% or 5% depending on the products and services they provide. Also, there are businesses that are subject to a 0% VAT rate. To get more information about the taxation system in Poland and find out whether your business can get a tax relief, contact our legal advisors.
How to get a VAT refund in Poland
To receive a VAT refund, a company should submit an application to the Second Tax Office Warszawa – Śródmieście. The application should be completed in Polish. For EU firms, the tax refund is provided through the tax office of their home county. All papers must be submitted by September 30 of the year which goes after the refund period.
It takes about four months for state officials to review the documents. Once your papers are verified, the VAT amount will be transferred to your firm’s bank account. However, if your firm does not get the refund approval on time, you will have to pay a penalty interest.
Note that you can ask for the refund for the period of three to twelve months.
How to check a Polish VAT number
Before you start working with a new partner, you usually want to get to know them better. It is essential to verify their VAT number to avoid troubles with the possible fraudulent business of your partner.
Also, a Poland VAT number check is important because if you make a mistake in the number on your return, your invoice might become invalid and you will deal with much paperwork again.
You can check the number using several resources, for instance: