If you are a non-EU company starting VAT registration process in Poland, it is likely that obligation to appoint a fiscal representative by you will be a “must have” to start Polish business path.

So-called Fiscal Rep will be responsible (and – jointly liable) for your VAT liabilities in Poland. That is why not every tax advisor decides to support the Clients in that form.

Our team of specialists stands ready to assist foreign entities seeking to establish themselves or conduct business in Poland with Fiscal Rep obligation. Through many years, CRIDO experts represent and support on ongoing basis the Clients who need fiscal representation in Poland.

What is fiscal representation in Poland?

In Poland, a fiscal representative serves as the liaison between a non-European Union (EU) entity and Polish tax authorities. This representation becomes essential when the entity operates in Poland without a registered office or permanent establishment in any EU member state, yet engages in taxable activities within the country.

Fiscal representation, facilitated through a tax representative or tax agent, assumes responsibility for overseeing the essential administrative procedures involved in securing a VAT number for a foreign company. These duties encompass the submission of VAT reportings and representing the foreign entity before Polish tax offices.

Foreign enterprises have the choice to designate a tax representative or tax agent to handle all requisite tax formalities on their behalf. The appointed fiscal representative in Poland will manage the VAT registration process, submit VAT returns in a SAF-T form, and engage with Polish tax authorities on behalf of the taxpayer.

How to appoint a fiscal representative?

To ensure proper formalization, appointing a tax representative must be done in writing through a drafted agreement, the requirements of which are specified in Article 18b (4) of the Polish VAT Act. Each such agreement must include:

  • the names of the parties to the agreement along with their addresses and identification data for tax, value-added tax, or similar tax purposes,
  • the address where documentation for tax purposes will be maintained and stored,
  • a statement from the entity being appointed as the tax representative, confirming compliance with specific conditions,
  • the detailed scope of authorization, in line with the minimal expectations of tax authorities.

How can we help you?

As the Fiscal Rep, CRIDO provides a wide range of tax advisory services, including:

  • VAT registration in Poland,
  • VAT record-keeping and submission of VAT reportings (e.g. SAF-T for VAT, ECSL),
  • assistance in liaising with Polish tax authorities and support during tax inspections,
  • assistance with VAT refunds.

In addition to the aforementioned services, we can also assist with:

  • submission of INTRASTAT declarations,
  • detailed verification of transactions from VAT / Polish tax perspective,
  • Permanent Establishment / Fixed Establishment analysis.

In the event of a need for detailed analysis of specific issues under the Polish VAT Act, we can offer ongoing tax advisory services regarding the client's business activities.

Appointing a tax representative is a crucial step for entities engaging in taxable activities in Poland but lacking a registered office or permanent establishment in any EU member state. Our company specializes in providing comprehensive assistance in tax representation matters. We encourage you to reach out to us for expert assistance in appointing a tax representative and conducting tax settlements in accordance with Polish tax law.