All articles by Aleksandra Philips

The VAT OSS (One Stop Shop) system was designed to simplify VAT compliance within the European Union, and in many cases, it truly serves that purpose. For businesses engaged in cross-border sales, particularly in e-commerce, OSS can be a major facilitation.

Learn what a fixed establishment (FE) in Poland is and what VAT obligations foreign companies have. A step-by-step practical guide.

More and more German online stores are choosing to relocate their warehouses to Poland. Why? To optimize logistics costs, benefit from cheaper storage space, and enable faster distribution across Central Europe. However, moving goods to Poland comes with new tax obligations, especially regarding VAT (Value Added Tax). In this article, we explain exactly what businesses need to know to avoid issues with the tax authorities in Poland and Germany.

Warehousing of goods in Poland by foreign entities involves a number of tax obligations, including value-added tax (VAT). This article provides a comprehensive overview of regulations, duties, and practical guidance for foreign companies conducting logistics activities in Poland.

Guide to VAT registration in Poland for foreign companies: triggers, JPK_VAT filing duties, KSeF deadlines and common mistakes — explained from practice.

More and more foreign companies are choosing VAT registration in Poland, even if they don’t have a permanent establishment or office in the country. This allows them to sell goods online to the Polish market or use the OSS system for cross-border sales within the EU. However, registering for VAT alone does not guarantee that the Polish tax office will not initiate VAT deregistration. It’s important to know when this can happen and how to avoid potential issues.

The KYC (Know Your Customer) procedure is a key requirement for banks in Poland and the EU. For foreign companies registered for VAT in Poland, complying with KYC regulations is essential to open bank accounts, process payments efficiently, and maintain trustworthy business relationships.

Anyone conducting business activities in Poland must familiarize themselves with VAT in Poland (Polish: Podatek od towarów i usług, abbreviated as VAT). Whether foreign companies supply goods to Poland, provide services, or operate a permanent establishment, correct VAT registration and ongoing VAT compliance are essential to avoid legal and financial risks.

In recent years, an increasing number of German e-commerce companies have decided to relocate their logistics centers to Poland. Lower operating costs, a favourable geographic location, and well-developed warehouse infrastructure make this a natural step in the growth of online retail businesses. However, this change also brings new obligations in terms of VAT compliance—both in Poland and in cross-border relations with Germany.

In recent years, more and more German e-commerce companies have decided to sell goods to Polish consumers. Poland is a dynamically growing market, and shorter delivery times as well as lower logistics costs encourage businesses to organize distribution directly from Poland. As a result, many companies import goods from China or other non-EU countries directly into Poland and then sell them on the Polish retail market.