The process of registering a foreign entity as a VAT payer in Poland may seem complex, but with proper preparation, adherence to legal requirements, and a clear understanding of the necessary steps, it can be efficiently managed. Below is a detailed guide to help you navigate the process smoothly. VAT registration is required when a foreign company:

  • Plans to conduct economic activities in Poland
  • Engages in cross-border trade subject to EU VAT regulations
  • Conducts distance selling (e-commerce) involving goods supplied to consumers in Poland
  • Faces other obligations under Polish or EU VAT law requiring registration

Required Documents

Before initiating the registration process, it is essential to prepare all necessary documents and ensure they are translated into Polish.

Documents needed:

  1. Articles of association and incorporation documents for the legal entity.
  2. Certified electronic extract from the commercial register, including:
    • A complete company extract with all relevant details
    • A shareholder/ownership structure record
    • A record of ultimate beneficial owners.
  3. A certificate confirming the company’s VAT registration in its home country.
  4. A business activity description – a concise explanation of the reasons for VAT registration.

All documents must be translated into Polish by a certified translator recognized in Poland to ensure they meet the local tax authorities’ standards.

 

Step-by-Step Process

Step 1: Obtaining a NIP Number

The NIP (Polish Tax Identification Number) is a unique number required for further tax-related procedures, including VAT registration.

Procedure:

  • Complete and submit the NIP-2 form.
  • Attach supporting documents (e.g., incorporation documents, registry extracts, and translations).

If the company does not have a physical presence in Poland, the documents must be sent to the Head of the Second Warsaw Tax Office.

Timeline: The NIP number is typically issued within 14–30 days, depending on the workload of the tax office.

 

Step 2: VAT Registration

Once the NIP number is issued, the VAT registration process can proceed.

Procedure:

  1. Fill out and submit the VAT-R form, specifying the reason for registration.
  2. Provide a declaration explaining the type of activity for which VAT registration is needed (e.g., goods supply, services, EU trade).

Depending on the company’s circumstances, the tax office may request additional documents, such as:

  • Business plans or agreements with partners
  • Evidence of business activities
  • Other supporting documents

Ensure all forms and documents are completed accurately and signed where required. Originals may need to be submitted to Polish authorities if requested.

 

Timeline for VAT Registration

The entire registration process, from initial application to final approval, typically takes 1–2 months, depending on the tax authorities’ workload and any additional requirements.

Additional Tips

  • Be prepared for follow-up questions: The tax office may ask for more detailed information about your operations.
  • Start early: Translation and documentation processes can be time-consuming, so begin preparations well in advance.

 

This detailed guide outlines the steps needed to successfully register a foreign company as a VAT payer in Poland. For further assistance or professional consultation, it is advisable to contact AssistPRO, experts with extensive experience in handling international VAT registrations.