Income tax

If you want to properly settle income tax, you need to register. When you register a company in the CEIDG or KRS, the tax office will be automatically notified of the registration of company.  In the case of companies registered in the National Court Register (KRS), you should submit to the office NIP-8 form with supporting data.

If you start activity in the form of a civil law partnership, you should lodge an application to the tax office on NIP-2.

Registration for VAT purposes

Regardless of the form in which you conduct business activity, you can register as a taxpayer of tax on goods and services (VAT).

If you become a VAT taxable person, no later than the day prior to the date of sale of goods or provision of services subject to VAT, you must submit  VAT-R application form to the competent tax office.

If you want to carry out intra-Community transactions in the EU, imports of services and the provision of services for which taxable person is a customer established in another Member State, you need to register in the EU VAT database of payers. You need to submit VAT-R form (in addition completing box C3) to the tax office.

Excise duty

If you want to conduct business activity in the field of excise goods you should submit application for registration to the competent head of  customs office.

Tax year

Tax year in case of PIT tax is the period from 1 January to 31 December. Thus, tax year corresponds to a calendar year.

In case of CIT tax, tax year is in principle the consecutive twelve months and an entrepreneur may indicate whether his tax year is the same as calendar year or indicate different month as a beginning of tax year.

If you want to know what can be your tax year in CIT, find out more in section Income tax.

Competent head of the tax office

In order to properly settle your tax, to submit tax returns you need to know who is the competent head of the tax office. It may depend on the place where you live, registered office of your company or a branch, a place where activity or a branch subject to taxation takes place.

If you do not know who is the competent head of the tax office, Intertax can help you.

Last updated on October 2017