You have registered a company and you are wondering if you need to register for VAT?
You do not need to register for VAT if:
- the sale does not exceed the limit of PLN 200,000 per year (and if you established the company within a year - the proportion of this amount, corresponding to the number of days until the end of the year)
- you sell goods that are exempt from VAT
If you do not meet these conditions, you are obliged to register for VAT.
If you meet these requirements and do not have to account for VAT, you can register for VAT voluntarily, so that you can e.g. deduct VAT on your purchases.
When you become a VAT payer, you should submit a VAT-R form to the competent tax office no later than on the day preceding the day of commencement of the sale of goods or provision of services subject to VAT.
The application is submitted to the head of the Tax Office competent for:
- registered office address - in the case of legal persons and unincorporated organisations
- place of residence - in the case of natural persons
- permanent place of business - in the case of entities not having their registered office in the territory of the country, but having their registered office in the territory of the country, permanent place of business.
How to submit a VAT registration application
If you register your company in CEIDG, you can submit a VAT-R form as an attachment together with an application for entry and change of your entry in CEIDG. You can sign the VAT-R form with a Trusted Profile or with a qualified electronic signature
VAT-R application can also be submitted electronically via e-Deklaracje system
You can also submit the form in paper form to the municipal office.
If you trade within a company with the EU, you should register VAT-EU immediately. Companies wishing to make intra-Community acquisitions and supplies of goods, to import services and to supply services, for which the taxable person is the customer established in another Member State, shall be registered.
Registration allows to avoid paying foreign VAT, calculated by foreign contractors, or charging these contractors with Polish tax.
Even if you are not a vat payer, you are obliged to register VAT-EU if the value of intra-Community purchases exceeds PLN 50,000 in a given calendar year.
Registration is made on the VAT-R form, in the same way as you register for VAT. If you already have active VAT status for domestic transactions, you only update the VAT-R declaration accordingly. You will receive a confirmation of assigning your EU VAT number using the VAT-5UE form.
From that moment on, you are obliged to use the tax identification number preceded by the code "PL" for the purpose of accounting for intra-Community transactions.
Note! The obligation to register as a VAT-EU taxpayer does not apply to the provision of services to natural persons not conducting business activity from EU countries other than Poland.
In the case of entities without a registered office or a permanent place of business in Poland, the VAT return is submitted to the Head of the Second Tax Office in Warsaw-Śródmieście.