An entrepreneur wishing to carry out intra-Community transactions, including purchases and supplies of goods moving within the EU, imports and exports of services for which the taxable party is the customer seated in another member state, must enter the UE-VAT register.
As an active taxable person for VAT, the entrepreneur must update his/her VAT-R entry forms additionally completing box C 3. The VAT-R entry form can also be completed and submitted electronically or in the form of an e-statement or as an annex to the application for entry into the Central Register and Information on Business (CEIDG) or to modify an existing entry. However, the latter mode requires you to have an electronic signature verified by a qualified certificate. More at CEIDG.
Entry steps must be made before the date of the first intra-Community delivery or the first intra-Community purchase of goods or the provision of or the acquisition of the above services. The Head of the tax office records the entrepreneur who made the entry as a taxable person for EU-VAT and issues the entrepreneur an appropriate confirmation of this fact. From that point on, the entrepreneur is visible in the VIES (VAT Information Exchange System). He/she can be identified on the pages of the European Commission.
From this moment on, the entrepreneur is obliged to use the tax identification number preceded by the PL country code for the purposes of intra-Community transactions accounting.
As part of the clearance of VAT relating intra-Community transactions, an entrepreneur is obliged, in addition to the VAT-7 declarations, to prepare a summary information on the EU-VAT forms.