{"id":6209,"date":"2026-04-16T13:33:11","date_gmt":"2026-04-16T11:33:11","guid":{"rendered":"https:\/\/progressholding.pl\/pl\/?page_id=6209"},"modified":"2026-04-16T13:35:51","modified_gmt":"2026-04-16T11:35:51","slug":"rejestracja-firm-zagranicznych-do-vat-w-polsce","status":"publish","type":"page","link":"https:\/\/progressholding.pl\/en\/registration-of-foreign-companies-for-vat-in-poland\/","title":{"rendered":"Registration of foreign companies for VAT in Poland"},"content":{"rendered":"<p><\/p>\n<h1><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6207\" src=\"https:\/\/progressholding.pl\/wp-content\/uploads\/2023\/11\/Registration-of-foreign-companies-for-VAT-in-Poland-1024x455.png\" alt=\"Desk scene at a&nbsp;registration office: passports, forms, a&nbsp;VAT stamp, Polish flag, and a&nbsp;sign reading 'Registration Office' with a&nbsp;banner 'Registration of foreign companies for VAT in Poland'.\" width=\"1024\" height=\"455\" srcset=\"https:\/\/progressholding.pl\/wp-content\/uploads\/2023\/11\/Registration-of-foreign-companies-for-VAT-in-Poland-1024x455.png 1024w, https:\/\/progressholding.pl\/wp-content\/uploads\/2023\/11\/Registration-of-foreign-companies-for-VAT-in-Poland-300x133.png 300w, https:\/\/progressholding.pl\/wp-content\/uploads\/2023\/11\/Registration-of-foreign-companies-for-VAT-in-Poland-768x341.png 768w, https:\/\/progressholding.pl\/wp-content\/uploads\/2023\/11\/Registration-of-foreign-companies-for-VAT-in-Poland-1536x683.png 1536w, https:\/\/progressholding.pl\/wp-content\/uploads\/2023\/11\/Registration-of-foreign-companies-for-VAT-in-Poland.png 1548w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/h1>\n<h1>Registration of foreign companies for VAT in Poland<\/h1>\n<h2>When must a&nbsp;foreign company register for VAT in Poland?<\/h2>\n<p>A foreign company (without a&nbsp;registered office in Poland) must register for VAT in Poland if it performs activities subject to VAT in Poland, for example:<\/p>\n<ul>\n<li><strong>1. Sale of goods located in Poland<\/strong>\n<ul>\n<li>sales from a&nbsp;warehouse in Poland (e.g. fulfillment)<\/li>\n<li>local B2B or B2C sales<\/li>\n<li>Example: A German company has a&nbsp;warehouse in Poland and sells goods to Polish customers.<\/li>\n<\/ul>\n<\/li>\n<li><strong>2. Import and sale of goods in Poland<\/strong>\n<ul>\n<li>import from outside the EU into Poland and further sale<\/li>\n<li>Example: A Chinese company imports goods into Poland and sells them onward.<\/li>\n<\/ul>\n<\/li>\n<li><strong>3. Intra-Community acquisition of goods (ICA \/ WNT)<\/strong>\n<ul>\n<li>transfer of own goods to a&nbsp;warehouse in Poland<\/li>\n<li>Example: A French company moves its goods to a&nbsp;warehouse in Poland.<\/li>\n<\/ul>\n<\/li>\n<li><strong>4. Organizing supplies where the place of taxation is Poland<\/strong><\/li>\n<li><strong>5. Sale of services taxable in Poland<\/strong> (e.g. services related to real estate located in Poland)<\/li>\n<li><strong>6. E-commerce sales (warehouse in Poland) especially in models such as:<\/strong>\n<ul>\n<li>Amazon FBA<\/li>\n<li>Allegro fulfillment<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3>Typical case: warehouse in Poland<\/h3>\n<p>A very common situation: A foreign company has a&nbsp;warehouse in Poland, sells goods to customers in Poland or the EU. \u27a1 In such a&nbsp;case, the company must have:<\/p>\n<ul>\n<li>a Polish tax identification number (NIP)<\/li>\n<li>VAT registration in Poland (VAT PL)<\/li>\n<\/ul>\n<h3>Does the company need to obtain a&nbsp;Polish NIP?<\/h3>\n<p>Yes. VAT registration is associated with obtaining a&nbsp;Polish tax identification number (NIP).<\/p>\n<h2>VAT registration procedure in Poland<\/h2>\n<h3>Step 1: Tax registration (NIP)<\/h3>\n<ul>\n<li>form: NIP-2 \/ NIP-7 (depending on legal form)<\/li>\n<li>providing details of the foreign company<\/li>\n<\/ul>\n<h3>Step 2: VAT registration<\/h3>\n<ul>\n<li>form: VAT-R<\/li>\n<li>specifying: type of activity, start date, EU transactions<\/li>\n<\/ul>\n<h3>Step 3: (sometimes) tax representative<\/h3>\n<p>Mandatory for companies from outside the EU (e.g. USA, China)<\/p>\n<h3>Step 4: Verification by the tax office<\/h3>\n<h3>Step 5: Granting active VAT status<\/h3>\n<h2>Obligations after registration<\/h2>\n<p>A foreign company must:<\/p>\n<ol>\n<li><strong>Issue invoices with Polish VAT<\/strong> \u2013 apply Polish VAT rates (23%, 8%, 5%, 0%)<\/li>\n<li><strong>Submit VAT returns<\/strong> \u2013 JPK_V7 (monthly or quarterly)<\/li>\n<li><strong>Maintain VAT records in Poland<\/strong><\/li>\n<li><strong>Send invoices to KSeF (National e-Invoicing System)<\/strong>If invoices are issued with a&nbsp;Polish NIP, they are subject to KSeF (after full implementation).<\/li>\n<li><strong>Often cooperate with a&nbsp;Polish accounting firm<\/strong>\n<ul>\n<li>VAT compliance<\/li>\n<li>JPK filing<\/li>\n<li>contact with authorities<\/li>\n<li>This is market practice (though not always a&nbsp;formal requirement).<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<h2>What about income tax?<\/h2>\n<p>A very important distinction:<\/p>\n<ul>\n<li>VAT is settled in Poland<\/li>\n<li>whereas income tax (CIT) is usually: settled in the country of origin unless a&nbsp;\u201cpermanent establishment\u201d is created in Poland<\/li>\n<\/ul>\n<h2>Examples of foreign companies<\/h2>\n<p><strong>Example 1 \u2013 e-commerce<\/strong><br \/>\nA German company: warehouse in Poland (e.g. Amazon), sales to customers in Poland \u27a1 must have VAT PL<\/p>\n<p><strong>Example 2 \u2013 Chinese company<\/strong><br \/>\nimports goods into Poland, sells them further \u27a1 VAT PL + tax representative<\/p>\n<p><strong>Example 3 \u2013 French company<\/strong><br \/>\ntransfers its goods to a&nbsp;warehouse in Poland, sells within the EU \u27a1 ICA (WNT) \u2192 VAT obligation in Poland<\/p>\n<p><strong>Example 4 \u2013 construction company<\/strong><br \/>\nprovides services related to real estate in Poland \u27a1 VAT in Poland<\/p>\n<h2>Important notes<\/h2>\n<ul>\n<li><strong>\u201cThe company must have an <a href=\"https:\/\/progressholding.pl\/en\/accountant-poland-services\/\" data-internallinksmanager029f6b8e52c=\"2\" title=\"Professional accountant in Poland - Expert accounting &amp; bookkeeping services\">accountant in Poland<\/a>\u201d<\/strong> \u2192 not always legally required, but common in practice<\/li>\n<li><strong>\u201cInvoices must be sent to KSeF\u201d<\/strong> \u2192 yes, for Polish VAT (mandatory implementation is phased in)<\/li>\n<li><strong>\u201cPolish VAT must be applied\u201d<\/strong> \u2192 yes, if the place of taxation is Poland<\/li>\n<\/ul>\n<h2>Summary<\/h2>\n<p>A foreign company must register for VAT in Poland if it: has a&nbsp;warehouse in Poland, sells goods from Poland, transfers goods to Poland, provides services taxable in Poland.<\/p>\n<p>After registration:<\/p>\n<ul>\n<li>it obtains a&nbsp;Polish NIP<\/li>\n<li>issues invoices with Polish VAT<\/li>\n<li>files JPK reports<\/li>\n<li>often uses an accounting firm<\/li>\n<li>reports invoices in KSeF<\/li>\n<\/ul>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Registration of foreign companies for VAT in Poland When must a&nbsp;foreign company register for VAT in Poland? A foreign company (without a&nbsp;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&nbsp;warehouse in Poland (e.g. [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-6209","page","type-page","status-publish","hentry"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/pages\/6209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/comments?post=6209"}],"version-history":[{"count":2,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/pages\/6209\/revisions"}],"predecessor-version":[{"id":6212,"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/pages\/6209\/revisions\/6212"}],"wp:attachment":[{"href":"https:\/\/progressholding.pl\/en\/wp-json\/wp\/v2\/media?parent=6209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}