Can we register for VAT in Poland through Fiscal Representative?Tags: Fiscal Representative, vat Categories: FAQ, RSS
We would like to inform you about our activity and why we would like respectively need to apply for a Polish VAT number, through Fiscal Representative in Poland.
We are a Swiss trading company, involved in ferroalloys, noble alloys, master alloys, base metal and pig iron trading activity, for steel and foundry sector.
We also buy material directly from Far East producers (China, India, Russia) for our main partners in South and East Europe and we would like and custom clear material and store it in Poland for further delivery to our customers in Poland and other countries of East Europe.
We are also planning to buy material from RM and to custom clear it in Poland for further consignment to our Polish customers mainly but also to other Eastern Europe customers.
I think it is necessary to discuss the matter of the fixed establishment in the business activity, especially I think of explaining you how the fixed establishment in Poland should be understood.
I would like you to know that the registration merely for the VAT purposes in Poland is possible only when your company does not have the fixed establishment in Poland. Otherwise, it will be necessary for your company to be registered also for the corporate income tax (CIT) purposes.
You should be aware of the fact that if in the future the Polish Tax Authorities decided that you have the fixed establishment in Poland, it would mean that the business activity of your company is run as of the enterprise and successively your company in Poland would be recognized the CIT tax payer as well.
According to the international law, it is thought that the enterprise is set up in the country when the fixed establishment is permanent. At the same time, please note also that in Poland using the warehouse that is only hired, without employing the staff is not recognized as possessing the fixed establishment in the territory of the country.
If you then bring some goods to Poland benefiting from the services of other companies (the customs clearance, storing, transport and other logistic services) there is no reason to recognize you as having the permanent place of business activity.