- 26 August 2021
- Posted by: Przemysław Bukowski
- Category: News
VAT UE is the equivalent of a tax identification number (NIP), but for companies that use intra-community transactions. To obtain VAT UE, you must register as a VAT payer. For this we use the standard VAT-R form (section C3, field 58), which is submitted to the tax office. The procedure is practically no different from obtaining a tax identification number. When the office sends the confirmation of granting the VAT UE number, then you will have to use it at that moment for each transaction involving the sale of goods and services within the European Union countries.
The obligation to register as an VAT UE taxpayer is required from active VAT payers who intend to make transactions:
– intra-community acquisition (WNT)
– intra-community supply of goods (WDT)
Registration as an VAT UE taxpayer must also be made by an entity that:
– has not registered as an active VAT taxpayer (as it has not exceeded, for example, the so-called personal VAT limit – 200,000 PLN per year), but whose WNT value exceeded the amount of 50,000 PLN.
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