VAT registration and accounting in Poland for foreign entities

The commencement of operations in Poland by foreign entities involves the need to adapt to the Polish tax system, including VAT regulations. For companies that trade in goods or services on Polish territory, registration and VAT settlements become mandatory. EFEKTA offers comprehensive support in the field of VAT registration, as well as ongoing VAT settlements for foreign companies operating on the Polish market.

When does a foreign company have to register for VAT in Poland?

A foreign entity that carries out business activity in Poland is required to register for VAT in Poland in, among others, the following cases:

1. Sales of goods or services on the Polish territory
   A company that sells goods or services on the Polish market must register for VAT if it exceeds certain sales thresholds 
2. Purchase of goods from other EU countries
   A foreign entity that purchases goods from other EU countries may be required to register in Poland and account for VAT on an intra-Community acquisition of goods (ICT) basis.
3. Providing services in Poland
   If a foreign company provides services in Poland, it may also be required to register for VAT, especially if those services are taxable in Poland.
4. Electronic services
   When providing electronic services to Polish consumers, the foreign company will need to register for VAT in Poland and account for VAT at Polish rates.

Benefits of VAT registration in Poland

1. VAT deduction
   VAT registration allows a foreign company to deduct VAT on business-related purchases in Poland.
2. VAT refund
   A registered company can claim a refund of the VAT it has paid on goods and services related to its operations.
3. Compliance with regulations
   VAT registration is mandatory if a company is doing business in Poland. Failure to do so can lead to financial penalties and problems with the tax authorities.
4. Simplification of procedures
   VAT registration allows VAT to be settled efficiently in Poland, which is beneficial when dealing with domestic contractors.

How does VAT registration for foreign entities take place in Poland?

VAT registration for foreign companies proceeds as follows:

1. Choosing the form of registration
   The foreign company must decide whether it will register for VAT as an active VAT taxpayer (with the obligation to submit a VAT return) or as an exempt VAT taxpayer (where there are no sales subject to VAT).
2. Filling in the VAT-R form
   To register for VAT, a foreign company must complete the VAT-R form and submit it to the Polish tax office.
3. Delivery of documents
   Documents confirming the company’s identity, such as the tax identification number (NIP) in the country of registration, as well as additional documents required by the Polish tax office, must be attached to the VAT-R form.
4. Obtaining an EU VAT number
   After registering a company for VAT, the entrepreneur obtains an EU VAT number, which enables intra-EU transactions.

Our VAT registration and settlement services for foreign companies

At EFEKTA, we offer comprehensive support to foreign companies wishing to register for VAT in Poland and conduct VAT settlements in accordance with Polish regulations. Our services include:

1. Assistance with VAT registration
   We help you complete the VAT-R form, submit it to the tax authorities and ensure that the registration process runs smoothly and without unnecessary delays.
2. Current VAT settlements
   We prepare VAT, VAT-EU and JPK_V7M/JPK_V7K returns, ensuring full compliance and timely submission of documents.
3. Advising on VAT procedures
   We provide consultancy on the application of the appropriate VAT rates, the ICT procedure, OSS and VAT-EU procedures to ensure optimisation of settlements.
4. Representation before the tax authorities
   In the event of VAT audits or other tax proceedings, we represent your company before the tax authorities, looking after its interests.
5. Support in international settlements
   We assist foreign companies with international transactions, including intra-Community purchases and sales.

Why choose EFEKTA?

1. Experience in foreign companies service
   We handle VAT registrations and settlements for companies from different countries, allowing us to tailor our offer to the specifics of your business.
2. Full compliance with regulations
   We ensure that all registration and settlement procedures comply with the applicable tax laws in Poland.
3. Comprehensive support
   We assist with VAT registration, ongoing VAT accounting, as well as issues relating to audits and tax inspections.

Contact us to register your company for VAT in Poland

If your foreign company is planning to operate in Poland and you need support with VAT registration and settlements, EFEKTA is the ideal partner. Our experience, knowledge and comprehensive approach will allow you to concentrate on growing your business while we take care of all the formalities.

Contact us today to find out more about our services. Make an appointment for a free consultation and find out how we can help you successfully register for VAT and settle your accounts in Poland.

EFEKTA – Your support for VAT settlements in Poland.

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When is a foreign company obligated to register for VAT in Poland?

This obligation arises, among other situations, in the case of selling goods or services within the territory of Poland, making intra-community acquisitions of goods (ICA), and providing electronic services to Polish consumers. Registration is absolutely essential to operate legally and avoid financial penalties.

What are the main benefits of being a VAT taxpayer in Poland?

A registered company gains the right to deduct VAT on purchases made in Poland and the ability to apply for a refund of excess input tax. Additionally, holding a Polish VAT number significantly facilitates settlements with domestic contractors and ensures full transparency with tax authorities.

What does the registration process look like step by step?

The process begins with choosing the form of registration (active or exempt taxpayer). Next, you must complete and submit the VAT-R form along with the required documents confirming the company’s identity (e.g., a tax identification number from your home country). Upon positive verification, the company receives a Polish VAT number, and upon request, an EU VAT number as well.

Does EFEKTA assist in preparing the registration documentation?

Yes. We comprehensively support foreign companies in completing the VAT-R form and gathering all the attachments required by Polish tax offices. We ensure that the entire process runs smoothly and without any unnecessary delays.

What declarations must a foreign company registered in Poland submit?

We handle the preparation and timely submission of all required reports, including SAF-T / JPK_V7 files (monthly or quarterly) and EU VAT declarations in the case of intra-community transactions.

What happens in the event of an audit by the Polish tax office?

EFEKTA provides full representation before tax authorities. In the event of a VAT audit or explanatory proceedings, our experts act on behalf of your company, safeguarding its best interests and ensuring the strict substantive correctness of all submitted explanations.