Foreign entrepreneurs planning to conduct business activity in Poland must understand the VAT registration process. The Polish VAT system, governed by EU regulations, requires businesses exceeding a certain turnover threshold or engaging in taxable activities to obtain a Polish Tax Identification Number (NIP) — also referred to as the Numer Identyfikacji Podatkowej.
When do you need to register for VAT in Poland?
According to Polish law, you need to register for VAT in Poland if:
- You are going to make taxable activities to which the Polish VAT applies such as:
- local sales to customers (B2C) made by an overseas business
- Intra-community acquisitions of goods from other EU countries made by overseas business
- Intra-community supplies from Poland to other EU countries
- Local sales to a non-Polish established businesses
- You are selling sensitive goods (e.g. buildings, computers, tabaco, cosmetics, etc) or services (e.g. law, consulting, jewellery, debt-collection, etc.).
Exemptions from the obligation of VAT registration in Poland can be applied by businesses established in Poland that:
- Have not reach the annual threshold of 200,000 PLN or in case you have just started your business you haven’t reach a proportion of this amount during the first calendar year of business activities, and the subject of the supply or provision of services are not goods or services which, pursuant to the provisions of the Act on tax on goods and services, cannot benefit from the subject-related exemption
- Have not reach the annual threshold of 50,000 PLN for Intra-community acquisitions of goods from other EU countries.
In case you are not obliged to register for Polish VAT, you still should consider VAT registration in Poland in case you want to make it possible or speed up the process of the VAT refund that you have paid on local purchases in Poland. This is the situation that arise usually in case:
- You have a fixed establishment (FE) in Poland for VAT purposes. A FE is any fixed place of business through which you carry out your economic activity, such as an office, a warehouse, a factory or a branch that can use the goods and services purchased for its purpose locally
- You sell goods under a reverse charge mechanism in Poland but have local purchases as well
- Your business is established in the country to which the VAT-REF procedure cannot be applied or you want to receive the input VAT quicker.
How do you register for VAT in Poland?
To register for VAT in Poland, you need to submit an application form (VAT-R) along with supporting documents (such as your certificate of incorporation, your tax identification number from your home country, your power of attorney if applicable, or other documents that our consultant will let you know) to the relevant tax office.
Unless you are neither a person having an e-signature (EU-Xades compliant) nor the profile entrusted by the Polish government nor you have no Polish TIN/NIP number assigned to your business, you cannot submit your application online but must do it personally or through your proxy at the tax office. Also Currently there is no possibility to file the attachments (e.g. company documents) to the form, so part of this paperwork must be done in an old-fashioned way. This applies for instance for overseas companies that make business in Poland. In such a case you have also obliged to add to the application a NIP form to assign you a Tax Identification number (TIN/NIP). The tax office will issue you a confirmation letter with your Polish tax identification number (NIP) and your Polish VAT identification number (VAT) as well a Polish VAT-EU number if you applied for it as well.
The standard registration time process usually takes up to 30 days from the date of submission. However, based on our experience usually it takes from 7-14 days, but it also may take longer if the tax office requests additional information or documents.
What are the benefits and obligations of being a VAT payer in Poland?
As a registered VAT payer in Poland, you can benefit from:
- Deducting input VAT that you paid on your purchases related to your taxable activity from output VAT that you collected on your sales
- Applying simplified procedures for intra-community transactions within the EU
- Applying simplified import procedure under which you will not be obliged to pay the import VAT on the border
- Claiming refunds of excess input VAT or carrying it forward to subsequent periods
- Claiming refunds of Polish VAT that you paid on your purchases under certain conditions
However, as a registered VAT payer in Poland, you also have some obligations, such as:
- Issuing invoices with proper information and keeping them for at least five years
- Filing monthly (obligatory for the new VAT starters) or quarterly SAF-T VAT returns electronically by the 25th day of the following month or quarter
- Paying any due VAT by bank transfer by the same deadline as filing returns
- Keeping records and books related to your taxable activity and making them available for inspection by tax authorities
- Reporting any changes or corrections regarding your registration data within seven days
- If you are established in Poland or has fixed establishment you can be also obliged to use a Polish electronic invoicing system called KSeF
What are the penalties for non-compliance with Polish VAT rules?
If you fail to comply with Polish VAT rules, such as not registering when required, not filing returns on time, not paying due taxes on time, not issuing proper invoices etc., you may face various penalties depending on the type and severity of your violation.
The penalties may include:
- Fines ranging from 10% up to 100% of unpaid taxes plus interest
- Additional taxes or penalties resulting from adjustments made by tax authorities during audits
- Criminal charges leading to imprisonment up to three years
Therefore, it is important that you consult with our expert before starting your business activity in Poland and follow all applicable regulations regarding Polish VAT. Our consultants and advisors will help you analyze whether you need a VAT registration in Poland and if so they will help you to go through the whole process of VAT registration and then to be compliant with Polish VAT law.
Who Needs to Register to VAT in Poland?
According to Polish tax law, VAT registration is required for entities conducting taxable activities such as:
- Local B2C sales made by a foreign business
- Intra-community acquisition of goods from the EU
- Cross-border supplies from Poland to other EU countries
- Sales to non-Polish businesses
Exemptions from the obligation of VAT registration in Poland can be applied by businesses established in Poland that:
- Have not reach the annual threshold of 200,000 PLN
- Have not reach the annual threshold of 50,000 PLN for Intra-community acquisitions of goods from other EU countries.
Starting January 1, 2025, the EU’s SME VAT exemption scheme allows small businesses to benefit from unified exemption limits across member states.
In case you are not obliged to register for Polish VAT, you still should consider VAT registration in Poland in case you want to make it possible or speed up the process of the VAT refund that you have paid on local purchases in Poland.
This is the situation that arise usually in case:
- You have a fixed establishment (FE) in Poland for VAT purposes
- You sell goods under a reverse charge mechanism in Poland but have local purchases as well
- Your business is established in the country to which the VAT-REF procedure cannot be applied or you want to receive the input VAT quicker.
| Type of Entity | VAT Registration Required? | Notes |
| Polish company | Above PLN 200,000 turnover | Optional below threshold |
| EU company | Yes (except SMEs scheme) | For cross-border transactions |
| Non-EU company | Yes | Obligatory for business activity in Poland |
What is VAT and the NIP Tax Identification Number?
Value Added Tax (VAT) is a tax on the value added to goods and services during production and distribution. In Poland, all businesses conducting taxable transactions exceeding PLN 200,000 annually must register. However, most foreign entities must register regardless of turnover.
The NIP Number (Numer Identyfikacji Podatkowej) is the Polish tax identification number used for all tax-related purposes, including VAT registration, issuing invoices, filing tax returns, and reporting payments.
Key Features of the NIP:
- Format – Consists of 10 digits, including a check digit
- Assigned to both natural persons and entities
- Used for identifying taxpayers, employers, and sellers in official tax transactions
Step-by-Step Guide to obtain VAT Registration
Step 1: Prepare Necessary Documents
To register for VAT in Poland, foreign entrepreneurs must prepare:
– Application form VAT-R
– Articles of association (if applicable)
– Description of business model
– Power of attorney (if applicable)
– NIP-2, NIP-7, or NIP-8 forms (depending on business type)
Step 2: Submit the Application to the Tax Office
Applications must be submitted to the appropriate local tax office (Urząd Skarbowy) with jurisdiction over the business’s registered address. Documents may be submitted in person or via an authorized representative.
Tip: Use the Polish government’s official portal Rejestracja VAT to access application forms and guidance.
Step 3: Await Confirmation
Once reviewed, the tax office will assign a NIP number and issue a certificate confirming VAT registration. The process usually takes 7–14 business days.
Validating a Polish VAT Number
When doing business in Poland, it is essential to verify that your Polish partner is a legitimate VAT taxpayer. There are two primary methods to validate a Polish VAT number:
1. VIES – EU-Wide VAT Number Validation
Foreign partners can verify the authenticity of a Polish VAT number using the EU’s VAT Information Exchange System (VIES). This tool checks whether a company is registered for intra-Community trade.
- Enter the Polish VAT number (format: PL1234567890) to receive real-time validation results.
- Recommended for transactions involving goods and services across EU borders.
Website: https://ec.europa.eu/taxation_customs/vies/#/vat-validation
2. Biała Lista VAT – Polish White List
For domestic transactions and bank transfers in Poland, businesses should also check the Polish White List (Biała Lista VAT). This government-maintained register provides the official status of VAT taxpayers in Poland, including:
- VAT registration status
- Official company bank account numbers
- Taxpayer identification details
Website: https://www.podatki.gov.pl/wykaz-podatnikow-vat-wyszukiwarka
VAT Obligations After obtaining Registration
Once registered, businesses must:
- File monthly or quarterly VAT returns,
- Issue compliant VAT invoices,
- Maintain tax records,
- Pay VAT due.
| Business Size | Filing Frequency | Notes |
| Small businesses | Quarterly | Subject to approval by tax authorities |
| Medium/Large firms | Monthly | Standard frequency |
Internal Resources to Explore
- https://polishtax.com/information/polish-tax-law/vat/
- https://polishtax.com/services/accounting-services/
Contact us by writing to office@intertax.pl. Our consultants will help you analyze whether you need a VAT registration in Poland and if so they will help you to go through the whole process of VAT registration and then to be compliant with Polish VAT law.
Read more about our VAT Reporting Services