VAT Compliance Moving your warehouse from Germany to Poland – What E-Commerce companies need to know about VAT and Tax Compliance

VAT Registration in Poland

The first step is to register for VAT in Poland once goods are stored on Polish territory.

• Any German company storing goods in a Polish warehouse for resale purposes is subject to Polish VAT obligations.

• Registration enables proper reporting of domestic transactions in Poland and ensures correct documentation of goods movements between countries.

Moving Goods from Germany to Poland – Intra-Community Acquisition (IC-a)

When goods are transferred from a warehouse in Germany to Poland, this is considered an Intra-Community Acquisition of Goods (IC-a) under Polish VAT law:

• The German company with a warehouse in Poland must account for IC-a in Polish VAT.

Sales from the Polish Warehouse to Germany – Intra-Community Supply (IC-s)

If goods from the Polish warehouse are sent back to stores or warehouses in Germany, this is considered an Intra-Community Supply (IC-s):

• IC-s within the EU can be taxed at 0% VAT if the delivery is properly documented.

• Transport documents must prove delivery to Germany.

• In the Polish VAT return, IC-s is reported in the appropriate fields at 0% VAT.

Domestic Sales in Poland

If the store decides to sell goods directly in Poland, e.g., to individual customers or businesses, the standard Polish VAT rates apply:

• Domestic sales are taxed according to Polish VAT rates (23%, 8%, 5% depending on the product).

• Invoices must comply with Polish regulations and include a Polish VAT number.

B2B and B2C Sales to Other EU Countries – VAT OSS and IC-s

B2B Sales

• Goods shipped from the Polish warehouse to businesses in other EU countries are considered IC-s.

• 0% VAT can be applied if the buyer has a valid EU VAT ID and transport documentation is complete.

B2C Sales

• For sales to end consumers in the EU, the VAT OSS (One-Stop-Shop) scheme applies.

• It allows businesses to report VAT for EU consumers in a single declaration in Poland.

• VAT is charged according to the consumer’s country.

Documentation and Reporting Obligations

When relocating a warehouse to Poland, the company must:

1. Document warehouse inventory – track where goods come from and where they are sent.

2. Invoice correctly – domestic, IC-a, IC-s, OSS.

3. Maintain transport documentation – delivery notes, CMR, proof of delivery.

4. Submit VAT returns

Practical Tips

• Plan your logistics – clearly define which goods stay in Poland and which are returned to Germany.

• Automate VAT reporting – many e-commerce systems generate invoices and VAT returns automatically.

• Keep transport documents carefully – missing documentation can prevent applying 0% VAT for IC-s.

Conclusion

• Moving a warehouse from Germany to Poland is an efficient way to reduce logistics costs, but it comes with additional tax obligations.

• VAT registration in Poland, IC-a and IC-s reporting, domestic sales, and OSS filings are essential for smooth e-commerce operations.

• Understanding and correctly implementing these rules allows you to operate in Poland efficiently – legally and without financial risk.