Who will be responsible for accounting the output VAT?

EU company are planning to hold stock in Poland and the call off simplification will not apply as the goods are for resale by their customers.  As a result of the extended reverse charge mechanism, there will be no requirement for the company to charge Polish VAT to its customers.

 

Answer: According to art. 17 of Polish VAT act par.1 point.5 recipients (being a taxpayer or a legal person not being a taxpayer) buying goods from suppliers non established/not having place of business activity  in Poland will be responsible for accounting output VAT. There is one exception from this rule – if  buyer is a foreign company not having a fixed establishment on Polish territory the VAT shall be still charged.  As you mentioned also the company will have IC acquisitions so they need to be registered to VAT in Poland and account for this acquisition in VAT returns. Please note that stock in Poland may be treated by tax authorities in Poland as a fixed establishment in Poland.