No fiscal representative for British and Norwegian companies in Poland

On the 7th of February 2021, the Polish Ministry of Finance published an ordinance project regarding no longer having to appoint a fiscal representative. This ordinance, influenced by Brexit, would release taxpayers from Great Britain, as well as Norway, from the additional VAT requirements.  

These changes would be retrospectively effective from January 1st, 2021, though the project is still in the consultations phase. 

In accordance with Polish VAT law (article 18a of the VAT act), every taxpayer which does not have their headquarters (or at least a permanent business settlement) in Poland is required to have a fiscal representative. This is to ensure that the taxpayer meets all their tax obligations, and that those obligations are calculated correctly. The fiscal representative has joint responsibility for the tax obligations of the taxpayer for whom they provide services. 

Under the new ordinance, taxpayers from Norway, Great Britain, and Northern Ireland would no longer be required to appoint a fiscal representative, under the condition that contracts regarding administrative cooperation, fighting fraud, and prosecution of liabilities connected with VAT (or similar agreements). Both the UK as well as Norway have had such agreements with Poland through the European Union. 

The most important thing about this project is just that – it’s still only a project. Taxpayers from Great Britain and Norway must still appoint a Fiscal representative, at least until the ordinance is completed and implemented fully.  

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