If you plan to sell goods or services to contractors from the European Union, you must register as a VAT-EU taxpayer. You register using the VAT-R form at the tax office – you can do this online through e-Urząd Skarbowy or in person. After positive verification, you will receive a VAT-EU number consisting of the “PL” prefix and your NIP number.
Who must register for VAT-EU in 2026?
The registration obligation applies to every entrepreneur who intends to conduct intra-community transactions with contractors based in EU countries.
VAT-EU registration is required when:
- You sell goods to companies from other EU countries (intra-community supply of goods – ICS)
- You purchase goods from EU companies and the value of purchases exceeded PLN 50,000 in a given year (intra-community acquisition of goods – ICA)
- You provide services to EU companies for which the place of taxation is the buyer’s country
- You acquire services from EU contractors subject to the reverse charge mechanism
The obligation applies to both active VAT taxpayers and taxpayers using the entity exemption. If you buy advertising on Facebook or use Google Ads services, you also need a VAT-EU number.
What does the VAT-EU registration procedure look like step by step?
Registration is done by submitting the VAT-R form. You can complete the entire process electronically via e-Urząd Skarbowy.
Step 1: Preparing documents
Before submitting the application, prepare your company’s NIP, registered office address details and information about planned intra-community transactions. If you are not yet registered as a VAT taxpayer, you can complete both registrations on the same form.
Step 2: Completing the VAT-R form
In section C.3 of the form, you mark the appropriate fields regarding intra-community transactions. For ICS and ICA, mark position 66, for providing and importing services – position 67. You can send the form electronically with a trusted profile signature or qualified signature.
Step 3: Verification and number assignment
The tax office verifies your application. After positive verification, you receive confirmation on the VAT-5UE form. From this moment, your VAT-EU number is PL + NIP. This number appears in the EU VIES system, where contractors can verify your status.
What are the deadlines and obligations after registration?
After obtaining a VAT-EU number, you must submit a VAT-EU summary report for each month in which you made intra-community transactions.
| Obligation | Deadline | Form |
|---|---|---|
| VAT-EU information | By the 25th of the following month | Electronic only |
| JPK_V7M/V7K declaration | By the 25th of the following month | Electronic only |
| VAT-8 (for VAT-exempt) | By the 25th of the following month | Electronic only |
You submit VAT-EU information only for months in which intra-community transactions occurred. You do not submit it with zero value. Since 2017, the only acceptable form is electronic – paper version is not accepted.
What changes in regulations from January 1, 2026?
From 2026, the VAT entity exemption threshold increases from PLN 200,000 to PLN 240,000. This is a beneficial change for small entrepreneurs.
The Act of June 24, 2025 introduces a transitional provision. If you exceeded the PLN 200,000 threshold in 2025 but did not exceed PLN 240,000, you can return to VAT exemption from January 1, 2026. This is the first such mechanism in Polish tax law.
New thresholds do not exempt from VAT-EU registration. Even as a VAT-exempt taxpayer, you must register for VAT-EU before your first intra-community transaction. The PLN 50,000 threshold for ICA remains unchanged.
What is the SME procedure and does it apply to you?
From 2025, the EU SME procedure (Small and Medium Enterprises) is in effect. It allows small companies to use VAT exemption in other EU countries without local registration.
You can use the SME procedure if:
- Your annual turnover throughout the EU does not exceed EUR 100,000
- You do not have a fixed place of business in countries where you want to use the exemption
- You fit within the national exemption thresholds of the given country
To use the SME procedure, you must first register in Poland as a VAT-exempt taxpayer. Then you submit a notification of intent to use exemption in other countries. After acceptance, you receive a special number with the “EX” prefix.
How does it work in practice? Progress Holding experience
Based on over 400 VAT-EU registration processes that we conducted at Progress Holding between 2023-2025, we identified three most common problems delaying registration.
Problem 1: Incomplete address data in CEIDG or KRS
32% of our clients had discrepancies between the address in the register and the actual state. The tax office requires data consistency. Solution: before submitting VAT-R, update your entry in CEIDG or KRS.
Problem 2: Lack of contractor verification in VIES
28% of entrepreneurs starting intra-community trade did not verify the VAT-EU status of their contractors. Result: loss of the right to apply 0% rate for ICS. At Progress Holding, we sensitize clients to check contractors before each transaction.
Problem 3: Mistakes in completing section C.3 of the VAT-R form
22% of applications submitted independently contained errors in marking fields regarding EU transactions. The most common mistake is marking only position 66 while also planning to provide services to the EU.
At Progress Holding, we offer comprehensive VAT-EU registration services. We prepare documents, verify data in registers and submit the application on your behalf. This way you avoid mistakes and save time.
What are the consequences of not registering for VAT-EU?
Failure to register before making an intra-community transaction exposes you to serious financial consequences.
- Loss of the right to 0% rate for ICS – you must tax the delivery at the domestic rate (23%)
- Obligation to pay VAT on ICA without the right to deduction
- Penalties for not submitting VAT-EU summary report – a fiscal offense punishable by fine
- Problems with contractors – EU companies will not want to cooperate with you without an active number in VIES
According to Art. 42 para. 1a of the VAT Act, failure to submit VAT-EU information automatically deprives you of the right to 0% rate for ICS.
Frequently asked questions
How long does VAT-EU registration take?
Typically, the tax office processes the application within 7-14 business days. In case of formal deficiencies, the deadline may be extended. When working with Progress Holding, the average registration time is 5-7 business days.
Is VAT-EU registration paid?
Submitting the VAT-R form at the tax office is free. If you decide on professional service at Progress Holding, we will prepare and submit the documents for you.
Can I register for VAT-EU without being an active VAT taxpayer?
Yes. Taxpayers using entity exemption from VAT can and must also register for VAT-EU if they conduct intra-community transactions. In this case, they submit a VAT-8 declaration instead of JPK_V7.
How do I check if my VAT-EU number is active?
Go to the VIES system website (ec.europa.eu/taxation_customs/vies) and enter your NIP number with the PL prefix. The system will immediately show whether your number is active.
What is VAT-EU information and when do I have to submit it?
VAT-EU information is a monthly summary of your intra-community transactions. You submit it electronically by the 25th day of the month following the month in which you made ICS, ICA or provided services to EU contractors. You do not submit it with zero value.
Can a foreigner register a company for VAT-EU in Poland?
Yes. A foreigner running a business in Poland registers for VAT-EU on the same terms as a Polish citizen. At Progress Holding, we specialize in serving foreigners – we help with the PESEL number, setting up a company and all tax formalities.
VAT-EU registration is a formality that opens your company’s access to the EU internal market. Remember to complete it before your first intra-community transaction. In 2026, new VAT exemption thresholds come into effect, but the VAT-EU registration obligation for intra-community trade remains unchanged.
Do you need professional support with VAT-EU registration? At Progress Holding, we provide comprehensive services for entrepreneurs – from company registration, through obtaining a PESEL number for foreigners, to ongoing accounting and VAT settlements. Contact us at +48 603 232 418 or by email at office@progressholding.pl. We will help you get through the formalities quickly and without errors.
