When a company can use a reverse charge mechanism?

The company will make intra community acquisitions of own goods from a central warehouse located in the EU.
According the article 11. of the Polish VAT act intra-Community acquisition of goods for consideration referred to in Article 5, paragraph 1, subparagraph 4 shall be understood also as moving goods by a value added tax payer or on his behalf, such goods belonging to that taxpayer, from the territory of a Member State other than the territory of the country into the territory of the country if these goods have been manufactured, extracted, acquired, including also by means of intra-Community acquisition of goods, or imported by that taxpayer in the territory of that another Member State within the framework of the enterprise run thereby and if these goods are to serve the activities performed thereby as a taxpayer in the territory of the country.


A non-resident company delivers goods to Polish residents registered as VAT payers. In this case according to Polish VAT Law since April 2011 the reverse charge mechanism is compulsory. Because of the fact the company is making intra community acquisitions they will be required to register for VAT in Poland.