Your business model requires to have VAT registration in Poland? Good preparation of documents for the competent tax office in Poland will be crucial for the success of this step (especially when getting Polish VAT number is urgent).

It is worth to know that detailed scope of documents to be gathered differs for Polish and foreign taxpayers and should take into consideration the type of business will be done (especially when trading sensitive goods).

Steps to be followed

The procedure of VAT registration for Polish entities as well foreign companies generally is similar. The VAT registration procedure itself consists in (i) filling in a relevant application, (ii) enclosing the required as well recommended documents, (iii) sending the complete set electronically or in paper form to the competent tax office, and (iv) discussing with tax authorities their doubts.

The registration may be (i) preceded by tax analysis of the business plans and (ii) supported by the tax advisor (based on power of attorney to be added to the submitted set of documents).

Official forms

The basic VAT document is a registration application on the VAT-R form. VAT-R form is used to register for VAT and to register for intra-Community transactions (within EU). Apart from the registration application, the taxpayers are required to submit also a tax identification notification on the NIP-2 form (for foreign entities) or on the NIP-8 form (for Poland-based entities).

Source documents

Key source documents to be submitted are:

  • document confirming the legal title to the property premises (lease agreement) – if the taxpayer has a fixed establishment in Poland (‘FE’),
  • list of bank accounts of the taxpayer (and agreements – if possible),
  • explanations on the activity planned in Poland (cover letter) – an optional document allowing to explain the necessity to register for VAT purposes in Poland to the tax authorities (usually, when properly drafted, it allows to perform the registration faster).

The registration process for foreigners covers also following documents:

  • current extract from the commercial register maintained in the country of residence (along with the sworn translation into Polish),
  • confirmation of taxpayer status in the country of residence (along with the sworn translation into Polish),
  • articles of association – if the commercial register does not specify the entity’s form of representation (along with the sworn translation into Polish),
  • list of VAT numbers in different countries,
  • agreement for tax representation services – if the entity does not have a registered office or permanent place of business in the EU (see: our article on fiscal representative).

Power of attorney

Usually, tax officer while checking the registration documents is trying to contact with representatives of the future VAT taxpayer (to discuss business needs of the registration, understand how the business from VAT and operational perspective will be performed, check some technical issues).

To facilitate the process and limit misunderstandings that may happen when fiscal staff from tax office speaks with business staff from the taxpayer, it is popular to appoint a tax advisor for handling all contacts with Polish tax authorities on behalf of the taxpayer.

If the taxpayer intends to commission tax advisor to perform activities related to VAT registration, appropriate power of attorney which enable acting on a taxpayer’s behalf in front of tax office in Poland is needed. What is important, to grant power of attorney, the official form needs to be used (PPS-1 form).

As a rule, each power of attorney requires the entity to pay PLN 17 to the competent office’s bank account.