VAT Compliance Registration of foreign companies for VAT in Poland - guide for companies from Germany and the EU

Why VAT Registration in Poland is important for foreign companies

Foreign companies selling in Poland must pay VAT if they:

• sell goods to consumers in Poland,
• provide services subject to VAT in Poland,
• maintain a warehouse in Poland or import goods into the country.

For companies from Germany or other EU countries, VAT registration in Poland enables legal sales and the deduction of input VAT. Failure to register may result in financial penalties and legal issues.

When a foreign company must register for VAT in Poland

German and European companies must register for VAT in Poland in the following cases, among others:

1. Sale of goods in Poland – regardless of turnover, if the goods are stored or shipped in Poland.

2. Provision of services subject to VAT in Poland – e.g., telecommunications, consulting, or marketing services.

3. Import of goods into Poland – e.g., purchases from suppliers outside Poland, where VAT must be accounted for in the country of import.

VAT registration procedure in Poland

The following documents must be submitted to the relevant tax office:

• VAT-R form
• NIP-2 form
• Current extract from the company’s commercial register in the country of establishment, with a certified translation into Polish
• Current VAT registration certificate from the country of establishment, with a certified translation into Polish
• Detailed description of the company’s business activities, including PKD codes, and a declaration whether the company has a permanent establishment in Poland
• Proof of a bank account in Poland or a statement that no VAT refund is requested

The registration process typically takes about 2 weeks once all documents have been fully submitted to the tax office.

Obligations after VAT registration in Poland

After obtaining a VAT number, the foreign company must:

1. Issue VAT invoices according to Polish regulations,

2. Submit VAT returns monthly,

3. Maintain sales and purchase records,

4. Report JPK_VAT (Standard Audit File for Tax) monthly,

5. Update data in VAT-R or NIP-2 forms if business activities or address change.

Practical Tips for German and European Companies

• Consider using VAT OSS if you sell to consumers in the EU – this avoids registering in every EU country.
• Keep all sales and purchase records – the tax office can audit them for several years.

Conclusion

Registering a foreign company for VAT in Poland is essential if you want to sell in Poland or across the European Union. We recommend contacting the tax department of our law firm, which, thanks to years of experience, can assist not only with registration but also with the monthly submission of VAT returns to the tax office.