Registration of EU VAT payer

Are you an entrepreneur and do you want to make intra-Community transactions? Or do you want to trade with contractors from other European Union countries? To do so, you must first register for EU VAT.

How to proceed

What you should know and who can use this service

Who must register for EU VAT

You must register as an EU VAT payer if you want to:

• make transactions with foreign contractors in the EU
• make intra-Community transactions while benefiting from VAT exemption due to the fact that you do not exceed a turnover of PLN 200,000 and when:
  • the value of the transaction of intra-Community acquisition of goods exceeded the equivalent of PLN 50,000 in a given tax year
  • you want to provide intra-Community services for which the place of tax settlement from the transaction is the country of the buyer.

Upon registration, the relevant tax office will assign a “European” VAT number to you. In the aforementioned transactions you must use the VAT number preceded by “PL”.

Update of VAT-R notification

If you have already registered as an active or exempt taxpayer, you only need to submit an update on the VAT-R form.

When you should complete this procedure

Submit the notification before you start providing services or before you make your first intra-Community transaction.

Where you can complete this procedure

You can complete this procedure at:

• Tax Offices
• urzędy skarbowe dla największych podmiotów

What to do step by step

1. Apply for registration as an EU VAT payer

You can submit the registration application in person, send it by post or submit it electronically – as an attachment to the application for entry of your business to CEIDG or application for a change of entry in CEIDG or via the Tax Portal.

Documents

Time limit

Submit the notification before you start providing services or before you make your first intra-Community transaction.

2. The office will register you as an EU VAT payer

If you indicated in your notification that you want to receive a confirmation, the office will issue such confirmation to you. From that moment on, the entrepreneur is visible in the database Vies on-the-Web – European Commission (europa.eu) (VAT Information Exchange System).

You will not be registered if:

• you provided incorrect data in the application for registration
• your company/partnership does not exist
• neither you nor your attorney can be contacted
• neither you nor your attorney appear at the tax office when requested
• the office becomes aware that you will use the services of banks or credit unions to commit fiscal fraud.

Documents

How much you will have to pay

• PLN 17 – stamp duty for a special power of attorney (PPS-1) (optional)

If you act through an attorney, you must pay the fee for a power of attorney. However, powers of attorney granted to your husband, wife, children, parents, grandparents, grandchildren or siblings, are free of charge. Pay the fee to the account of the city/town council or municipality authorities with jurisdiction over the registered office of the office where you will file the power of attorney (check the account number on the website of the city/town council or municipality authorities). For instance, if you file the power of attorney with the Tax Office in Poznań, then you must pay the fee to the account of the City Council in Poznań.

• PLN 0 – stamp duty for a general power of attorney (PPO-1)

You may appoint a general attorney for all tax matters (an individual with full legal capacity, the person does not have to be an advocate, attorney-at-law, or tax advisor). Do it online at the Tax Portal. 

See the instruction on how to report a general power of attorney (PPO-1) (in Polish only).

Please note! You do not need to attach a copy of the general power of attorney – the tax office will verify the scope of the general power of attorney itself in the Central Register of General Powers of Attorney (CRPO).

If you appoint a general attorney, you do not need to additionally appoint a special attorney (PPS-1). However, if you already have more than one attorney with the same scope of authorisation, i.e., a general and special attorney to act in the same case, then you must designate one of them as your attorney for service.

Practical information on the power of attorney for tax matters (in Polish only).

How long you will have to wait

How can you appeal

If the tax office refuses to register you, you can:

• request the head of the office to fix the violation of the law
• lodge a complaint with the administrative court.

Good to know

EU VAT registration without losing your exemption

If you are a VAT exempt payer, registering as an EU VAT payer will not affect your exemption.

Discontinuation of business

If you discontinue doing intra-Community transactions, you must report it to the head of the tax office. All you need to do is submit an updated VAT-R notification to the office. Submit the notification within 15 days from the day the circumstance occurred.

EU VAT summary information

VAT payers (active and exempt) who have registered for EU VAT must submit the EU VAT summary information (in Polish only) on a monthly basis. Submit the declaration (electronically) to the office by the 25th day of the month following the month in which the tax liability for the transaction arose or the goods were moved under the call-off stock procedure.

Inform the tax office

Taxpayers who are natural persons must inform the competent head of the tax office about:

• the entry of the successor administrator in CEIDG
• changes regarding the entry of the successor administrator – within 7 days from the date on which the change occurred.