Registration of foreign companies for VAT in Poland

When must a foreign company register for VAT in Poland?

A foreign company (without a registered office in Poland) must register for VAT in Poland if it performs activities subject to VAT in Poland, for example:

• 1. Sale of goods located in Poland
  • sales from a warehouse in Poland (e.g. fulfillment)
  • local B2B or B2C sales
  • Example: A German company has a warehouse in Poland and sells goods to Polish customers.
• 2. Import and sale of goods in Poland
  • import from outside the EU into Poland and further sale
  • Example: A Chinese company imports goods into Poland and sells them onward.
• 3. Intra-Community acquisition of goods (ICA / WNT)
  • transfer of own goods to a warehouse in Poland
  • Example: A French company moves its goods to a warehouse in Poland.
• 4. Organizing supplies where the place of taxation is Poland
• 5. Sale of services taxable in Poland (e.g. services related to real estate located in Poland)
• 6. E-commerce sales (warehouse in Poland) especially in models such as:
  • Amazon FBA
  • Allegro fulfillment

Typical case: warehouse in Poland

A very common situation: A foreign company has a warehouse in Poland, sells goods to customers in Poland or the EU. ➡ In such a case, the company must have:

• a Polish tax identification number (NIP)
• VAT registration in Poland (VAT PL)

Does the company need to obtain a Polish NIP?

Yes. VAT registration is associated with obtaining a Polish tax identification number (NIP).

VAT registration procedure in Poland

Step 1: Tax registration (NIP)

• form: NIP-2 / NIP-7 (depending on legal form)
• providing details of the foreign company

Step 2: VAT registration

• form: VAT-R
• specifying: type of activity, start date, EU transactions

Step 3: (sometimes) tax representative

Mandatory for companies from outside the EU (e.g. USA, China)

Step 4: Verification by the tax office

Step 5: Granting active VAT status

Obligations after registration

A foreign company must:

1. Issue invoices with Polish VAT – apply Polish VAT rates (23%, 8%, 5%, 0%)
2. Submit VAT returns – JPK_V7 (monthly or quarterly)
3. Maintain VAT records in Poland
4. Send invoices to KSeF (National e-Invoicing System)If invoices are issued with a Polish NIP, they are subject to KSeF (after full implementation).
5. Often cooperate with a Polish accounting firm
   • VAT compliance
   • JPK filing
   • contact with authorities
   • This is market practice (though not always a formal requirement).

What about income tax?

A very important distinction:

• VAT is settled in Poland
• whereas income tax (CIT) is usually: settled in the country of origin unless a “permanent establishment” is created in Poland

Examples of foreign companies

Example 1 – e-commerce
A German company: warehouse in Poland (e.g. Amazon), sales to customers in Poland ➡ must have VAT PL

Example 2 – Chinese company
imports goods into Poland, sells them further ➡ VAT PL + tax representative

Example 3 – French company
transfers its goods to a warehouse in Poland, sells within the EU ➡ ICA (WNT) → VAT obligation in Poland

Example 4 – construction company
provides services related to real estate in Poland ➡ VAT in Poland

Important notes

• “The company must have an accountant in Poland” → not always legally required, but common in practice
• “Invoices must be sent to KSeF” → yes, for Polish VAT (mandatory implementation is phased in)
• “Polish VAT must be applied” → yes, if the place of taxation is Poland

Summary

A foreign company must register for VAT in Poland if it: has a warehouse in Poland, sells goods from Poland, transfers goods to Poland, provides services taxable in Poland.

After registration:

• it obtains a Polish NIP
• issues invoices with Polish VAT
• files JPK reports
• often uses an accounting firm
• reports invoices in KSeF