Does VAT have to be submitted in Poland through a tax agent?

Answering directly – Yes, VAT needs to be submitted in Poland through tax agent when the company has its fixed establishment outside EU. INTERTAX also sends data to the tax office electronically however we are using a dedicated commercial software to be sure that all tax requirements have been met. There is a possibility to send the VAT returns online via electronic forms provided by the tax office, however this forms are very poor and could lead to incorrect VAT return calculation.