Tax representation with EFEKTA – comprehensive VAT service in Poland

A tax representative office is a solution for foreign companies that do not have a registered office in Poland but perform operations subject to VAT on the territory of the country. It facilitates tax settlements, ensures compliance and reduces the risk of errors. Who can perform this function, what are their responsibilities and when is their appointment required? We explain below.

Who is a tax representative?

A tax representative is an entity that acts on behalf of and in the interests of the taxpayer, carrying out the taxpayer’s obligations under the Value Added Tax (VAT) legislation. It can be a natural person, a legal person or an unincorporated organisational unit that meets certain statutory requirements.

At EFEKTA, we act as a tax representative for foreign companies – on the basis of a written agreement and in accordance with the tax regulations.

Who is tax representation for?

The following parties can benefit from our services:

• entities from outside the European Union – for which the appointment of a tax representative is mandatory if they carry out operations subject to VAT in Poland;
• companies from EU countries – who want to streamline their tax settlements in Poland and facilitate their contact with the National Tax Administration.

What do we offer in terms of tax representation?

When you conclude a tax representation agreement with us, you gain a full VAT service in Poland:

• VAT registration in Poland for foreign companies that are not established in the country;
• submission of VAT returns and JPK files;
• keeping of VAT records and storage of documentation;
• ongoing communication with tax offices;
• representation of the taxpayer during tax audits;
• substantive and advisory support on settlements;
• full compliance with the VAT Act and current legislation.

Why choose EFEKTA?

1. Experience
   We have been serving national and international companies in the field of VAT for years.
2. Liability
   As a tax representative, we are jointly and severally liable for the settlements. For you, this is an additional guarantee of safety.
3. Flexibility
   We tailor the range of services to meet your company’s individual needs.
4. Foreign languages
   We serve clients in Polish, English, Russian, Ukrainian, German, Turkish, Chinese, Slovak and Czech.
5. Comprehensive service
   VAT, forms, contact with the National Tax Administration – all in one place.

Is a tax representative the same as an authorised representative?

No. The tax representative acts in their own name and on behalf of the taxpayer, being liable for the taxpayer. An authorised representative, on the other hand, represents the taxpayer but is not responsible for the tax liability of the taxpayer. Choosing a representative means a higher level of commitment and security.

How to appoint a tax representative?

All you need to do is sign a written agreement with us, which will include:

• party details;
• scope of duties;
• consent to representation before the tax authorities;
• authorisations to make declarations and receive correspondence.

We carry out all formalities efficiently and remotely.

Trust in experience – choose EFEKTA as your tax representative

With us, your VAT settlements will be timely, complete and compliant. Contact us and see how we can support your business – regardless of whether you operate locally or globally.

📞 Contact us today and get peace of mind on your tax affairs.

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Who is required to appoint a tax representative in Poland?

The obligation to appoint a tax representative applies to non-EU companies that perform VAT-taxable activities in Poland.

Can an EU company use tax representation services?

Yes. Although it is not mandatory, companies from EU member states can appoint a tax representative to streamline their settlements and communication with the National Revenue Administration (KAS).

What are the responsibilities of a tax representative?

Their duties include VAT registration, submitting tax returns and SAF-T (JPK) files, maintaining VAT records, storing documentation, representing the client before KAS, and handling communications regarding the goods and services tax (VAT).

Is the tax representative liable for the taxpayer’s errors?

Yes, the tax representative bears joint and several liability with the VAT taxpayer – this ensures genuine protection of the state’s fiscal interests.

What does the VAT registration process look like with the help of a representative?

EFEKTA prepares and submits the appropriate registration documents, represents the client in communications with the tax office, and actively monitors the entire process.

Can a tax representative also represent the company during an audit?

Yes – however, a tax representative can only be an entity established in the territory of Poland, with no tax arrears, and legally authorized to provide tax advisory services.

What does a tax representation agreement look like?

It includes the details of both parties, the scope of responsibilities, consent for representation, and confirmation that we are acting on behalf of the VAT taxpayer. EFEKTA provides the contract template and handles the entire process remotely.