Registering for a VAT ID in Poland

Individuals who are sole proprietors and payers of social and health insurance premiums must have a VAT ID number.

Also, legal persons and organizational units without legal form are taxpayers.

On the other hand, taxpayers conducting intra-Community transactions are obliged to use a VAT-EU number, i.e. a national VAT identification number with the PL prefix.

European tax number

The Polish VAT number with the PL prefix, also referred to as the EU VAT ID number is a taxpayer number used for the purpose of intra-Community trade.

The VAT ID Poland number used by a taxpayer in intra-Community trade consists of his national 10-digit tax identification number plus the country code, in this case, Poland, i.e. PL.

The VAT ID Poland must appear on invoices, information, imports, and other documents related to intra-Community transactions.

Trade-in services or objects outside the territory of the country requires registration as a VAT-EU taxpayer.

Checking the business partner

Many German companies would like to operate on the Polish market or find a supplier from Poland.

Before establishing a business relationship it is always advisable to take the necessary steps to verify the business partner in Poland.

Taxpayers making intra-community transactions should necessarily check if the contractor on the day of issuing the invoice is registered as VAT ID Poland in their country.

Only then they can apply the 0% VAT rate.

The correctness of the number can be checked in the database maintained by the European Commission.

European tax number

Those registering for a VAT ID in Poland who intend to make transactions with companies registered in other EU countries should obtain a European number which makes it possible.

The procedure for obtaining this number is completely free of charge.

The tax number of a foreign company is preceded by the abbreviation of the country in which it is registered.

First of all, it is important to note that the entrepreneur is obliged to submit the VAT-EU application at the latest one day before the first intra-community transaction.

The European TIN should appear in the system within a few days.

If a company or entrepreneur falls into one of the above categories, it must register with the Polish tax office for VAT registration in Poland in order to obtain an identification number.

For foreign companies, the service is handled by the Second Mazovian Tax Office in Warsaw (Śródmieście).

Apply for a VAT number in Poland

In the process of registration for VAT in Poland, a Polish translator is recommended.

This can be explained by the fact that correspondence with the tax office in Poland is also conducted in the local language.

Therefore, if someone does not know the language, language barriers may arise.

An application for a VAT number in Poland shall be submitted on a VAT-R form.

A fiscal representative is required if a company does not have a registered office, branch, or place of residence in Poland.

A fiscal representative is a tax representative, usually in the form of a company.

A notarized agreement must be concluded between the company and the fiscal representative so that the company can also act as a fiscal representative.

Only in this way can the correct filing of the application be guaranteed.