Information and services website for entrepreneurs

Certificate confirming the status of a VAT payer

Would you like to check if your business partner is a registered VAT payer or check your own VAT status, for instance in relation to a tender procedure in which you wish to take part? In both cases, the tax office can issue a relevant certificate on the VAT status. Read below to find out how to obtain the certificate.

How to proceed

This procedure can be completed:

  • at an office
  • by post
  • electronically
Complete the procedure online

You can complete the procedure online, with the use of a Trusted Profile or a qualified electronic signature.

What you should know and who can use this service

VAT taxation is based on the principle of neutrality. This means that a taxpayer is entitled to deduct the input VAT - paid when purchasing goods or services - from the tax due (paid to the tax office). With this mechanism in place, the VAT is collected proportionally to the difference in the price of specific goods or services and not in its entirety at each stage of sales of the given goods.

Only active VAT payers are entitled to deduct the amount of VAT due. Also, the tax office may remove a taxable person from the VAT register if they report no turnover, do not file tax returns and have not informed the office of a change in the contact details (making it impossible for the office to contact). Please note that the office will not inform you that you have been removed from the register of VAT payers. Therefore, it is recommended to check your own status and the status of your business partners regularly.

You may also need the certificate confirming your status of a VAT payer when taking part in a tender procedure.

Find out more about the advantages and disadvantages of being a VAT payer.

Active VAT payers and those exempt from VAT

The status of an active VAT payer is held by an entrepreneur who is registered for VAT and performs taxable operations, such as:

  • paid supply of goods and services in the territory of the country
  • export of goods
  • import of goods into the territory of the country
  • intra-Community acquisition of goods for consideration in the territory of the country
  • intra-Community supply of goods

As a rule, entrepreneurs are active VAT payers, unless they:

  • enjoy a VAT exemption - if they are small entrepreneurs (i.e. taxpayers whose total sales value did not exceed PLN 200,000 in the previous tax year. The value of sales does not include the amount of tax.)
  • perform only activities which are exempt from VAT

Remember that taxable persons exempt from VAT, although they conduct business activity, may not deduct input VAT resulting from purchase invoices.

Quick verification of your business partner

Verify the status of any Polish VAT payer in the Register of VAT Payers (called also White List of VAT Payers). Use the Register to check:

  • whether your business partner is an active VAT payer
  • whether your business partner has been refused to be entered in the register, has been removed from the register or has been re-entered in the register, and to find out about the legal grounds for such decisions
  • the bank account number for payments due to your business partner

You can also check your own status in the Register.

More on the White list of VAT Payers.

Check your EU business partner

You can verify the VAT number (VIES) of an EU entrepreneur on the website of the European Commission.

Detailed information about a VAT payer

If you wish to receive more information (e.g. data on a specific settlement period), submit an application for a certificate confirming the status of a VAT payer of a specific entrepreneur.

When you should complete this procedure

Submit the application at any time, for instance before making a purchase from the business partner (the right to deduct tax depends on the status of the entity issuing the invoice).

Where you can complete this procedure

You can complete this procedure at:

  • Tax Offices
  • urzędy skarbowe dla największych podmiotów

Submit your application to the tax office relevant for:

  • your business partner - if you want to check the status of your business partner
  • yourself - if you want to confirm your status

Tax offices for the largest business entities

If you file your tax documents with the tax office for the largest business entities (based on the form of your business activity and revenues earned), please remember to submit your application to:

  • one of the specialised voivodeship tax offices - for entities with net revenues of no less than EUR 3 million
  • the First Tax Office for the Mazowieckie Voivodeship in Warsaw - for entities with net revenues above EUR 50 million

To find out where to complete service enter

What to do step by step

  1. Submit an application for a certificate confirming the status of a VAT payer

Documents

Time limit

Submit the application at any time, for instance before making a purchase from the business partner (the right to deduct tax depends on the status of the entity issuing the invoice).

  1. Formal and substantive verification of your application

If your application is missing information or contains errors, the office will ask you to complete it. You need to do this within 7 days from receiving the request. If you fail to complete or correct the application by this deadline, the office will not process your application further.

The office will also not consider your case if you fail to state your address or pay the fee.

  1. You will receive a certificate confirming the status of a VAT payer

Remember that the certificate confirms the status of a VAT payer as of the date of its issue.

Documents

You will receive a document as:
Oryginał

How much you will have to pay

PLN 21 - stamp duty for the certificate

Fee: Pay the fee to the account of the city/town/gmina office competent for the seat of the tax office where you file the application for the certificate (check the account number on the website of the city/town/gmina office).

PLN 17 - stamp duty for power of attorney (optional)

If you act through an attorney-in-fact, you must pay for the power of attorney. You will not pay for the power of attorney granted to your husband, wife, children, parents, grandparents, grandchildren or siblings.

Fee: Pay the fee to the account of the city/town/gmina office competent for the seat of the tax office where you file the power of attorney (check the account number on the website of the city/town/gmina office).

When to pay stamp duty

Example: If you submit a power of attorney or your application to the Tax Office in Poznań, pay the fees to the account of the City Office of Poznań.

Practical information about the power of attorney

How long you will have to wait

You will receive the certificate issued by the office within 7 days from the date of filing the application.

How can you appeal

If you do not agree with the decision of the office, you have the right to make a complaint. Submit your complaint to the Head of the Tax Chamber through the head of the tax office that issued the decision. File your complaint within 7 days of the date of receiving the decision.

Was this page useful?