Information and services website for entrepreneurs

Registration of EU VAT taxpayer

Are you an entrepreneur and would you like to carry out intra-Community transactions? Or maybe you want to trade with business partners from other European Union countries? You must first register as an EU VAT payer.

How to handle a matter

A matter can be hadled:

  • at the office
  • by post
  • electronically
Submit application electronically

Perform the service online

What you should know and who can benefit from the service

Who has to register as an EU VAT payer

If you are an entrepreneur who wants to:

  • trade with foreign counterparties in the EU
  • carry out intra-Community transactions (and you benefit from VAT exemptions due to not exceeding the turnover of PLN 200,000) and when:
    • the value of intra-Community acquisition of goods in a given tax year exceeded the equivalent of PLN 50,000.
    • you want to provide intra-community services for which the place of settlement of the transaction tax is the country of the purchaser

you must register as an EU VAT payer.

Once registered, the competent tax office will give you a "European" NIP - this means that you must use a NIP with the prefix "PL" in the transactions mentioned above.

Updating the VAT-R declaration

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

When should you handle the matter

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

Where you can handle the matter

The service can be handled at:

  • Tax Offices
  • urzędy skarbowe dla największych podmiotów
  • if you are a sole trader, submit a registration application to the tax office competent for your place of residence
  • you conduct business as a legal person (e.g. limited liabilty company) or an organisational entity without legal personality (e.g. an association), submit a registration application to the tax office competent for the seat of your entity
  • if you do not have a registered office in Poland but you have a fixed place of conducting business, submit a registration application to the tax office competent for the place of conducting activity
  • if you do not have a place of residence, a seat of  economic activity, or a fixed establishment in Poland - submit a registration application to the Second Tax Office Warszawa-Śródmieście

Tax offices responsible for handling the biggest entities

If you have:

  •  a branch located in Poland
  • multimillion revenue from the sales of goods, products and services (at least 5 million EUR net per year in Polish zloty terms)
  • foreign invested company

submit a registration application to one of the specialized (big) tax offices

Aby dowiedzieć się gdzie zrealizować usługę, podaj siedzibę lub miejsce zamieszkania.

What to do step by step

  1. Apply for registration as an EU VAT taxable person

Fill in part C.3 of the VAT-R form when submitting your EU VAT registration application.

You can submit your application in person, send it by mail or submit it electronically through e-Declarations (if you have a qualified signature). Note! You will not submit a VAT-R via the ePUAP platform, nor will you sign by a Trusted Profile.

Documents

Download:
You can submit a document as:
Oryginał
Additional information

Zgłoszenie zawiera:

1) numer identyfikacji podatkowej;

2) wskazanie naczelnika urzędu skarbowego, do którego kierowane jest zgłoszenie;

3) cel złożenia zgłoszenia (rejestracja/aktualizacja danych);

4) imię, nazwisko i adres zamieszkania lub nazwę, siedzibę i adres siedziby wnioskodawcy;

5) wskazanie okoliczności, z których wynika obowiązek podatkowy;

6) wskazanie rodzaju deklaracji podatkowych, które będą składane przez podatnika;

7) informacje na temat wykonywania transakcji wewnątrzwspólnotowych;

8) oświadczenie o znajomości przepisów Kodeksu karnego o odpowiedzialności za podanie danych niezgodnych z rzeczywistością.

You can submit a document as:
Oryginał

Time limit

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

  1. The office will register you as a EU VAT taxpayer

The Office will register you as an EU VAT payer

If you have indicated in your application that you want to receive a confirmation, the office will issue it to you. From now on, the entrepreneur is visible in the VIES (VAT Information Exchange System) database.

You will not be registered if:

  • you give false information in the registration form
  • your company does not exist
  • you or your attorney-in-fact cannot be contacted
  • you or your attorney-in-fact will not appear at the tax office despite being called upon to do so.
  • according to the office's information, you will use the activities of banks or cooperative savings and credit unions for fiscal offences.

Documents

How much will you pay

PLN 17 for a possible power of attorney.

You will not pay for a power of attorney granted to your husband, wife, children, parents or siblings.

Fee: pay it to the account of the town or commune office competent for the seat of the tax office where you submit your power of attorney (check the account number on the website of the town or commune office).

Example: if you submit a power of attorney to the Tax Office in Poznań, pay the fee to the account of the Poznań City Hall.

Practical information about the power of attorney

How long will you wait

Your case will be dealt with immediately.

How can you appeal

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

  • request the head of the office to remedy the violation of the law, or

  • bring an action before an administrative court.

It is good to know

Registration of EU VAT without loss of exemption

If you are a VAT-exempt taxable person, registration as an EU VAT taxable person will not result in the loss of the exemption.

Cessation of activity
If you stop making intra-Community transactions, you must report this fact to the head of the tax office. All you have to do is to provide the tax an updated VAT-R declaration to the tax office. Submit it within 15 days from the date of the occurrence of this circumstance.

EU VAT recapitulative statement

Both active VAT payers who have registered for EU VAT must submit an EU VAT recapitulative statement on a monthly basis. The return (electronically) should be submitted to the office by the 25th day of the month following the settlement period in which the intra-Community transaction took place.

Inform the tax office

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

  • entering a succession manager into CEIDG
  • changes concerning the registration of a succession manager - within 7 days from the date on which the change took place

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