Fiscal Representation in Poland
Conducting business across borders, especially in the European Union, comes with various regulatory obligations. One of them is ensuring compliance with VAT regulations in the country where taxable activities occur. For non-EU companies planning to engage in taxable activities in Poland, the obligation to appoint a fiscal representative is a key requirement.
Who Needs a Fiscal Representative in Poland?
In Poland, fiscal representation is mandatory for businesses established outside the European Union that intend to carry out taxable activities subject to Polish VAT. This applies to both companies with no fixed establishment in Poland and those with only limited presence. Non-EU businesses are obliged to appoint a fiscal representative before they can register for VAT in Poland. Important: Entrepreneurs from the United Kingdom (UK) and Norway are exempt from the obligation to appoint a tax representative.
By contrast, companies from other EU Member States are not required to appoint a fiscal representative but may still choose to do so to simplify their VAT compliance and tax obligations in Poland.
What is the Role of a Fiscal Representative?
A fiscal representative in Poland acts on behalf of a foreign entity in all matters related to VAT in Poland. The representative is responsible for:
– Registering the business for Polish VAT
– Obtaining a VAT number for a foreign company
– Preparing and submitting VAT returns
– Filing Intrastat declarations
– Managing VAT settlements
– Handling ongoing communication with the Polish tax authorities
– Ensuring full tax compliance and accurate VAT submissions
Importantly, a fiscal representative is jointly and severally liable with the taxpayer for any VAT liabilities arising from misreporting or non-compliance. This means the representative is legally responsible for any unpaid VAT due to the Polish tax authorities.
While the obligation to appoint a fiscal representative may be seen as a regulatory hurdle, it offers several advantages, including:
Benefits of Appointing a Fiscal Representative
Local expertise in Polish tax law and administrative procedures
Assurance of timely and accurate VAT filings
Efficient handling of cross-border VAT obligations
Proven QReduced risk of penalties for non-complianceuality & Experience
Ongoing tax advisory and support for evolving VAT requirements
A qualified VAT agent or tax representative not only helps foreign businesses fulfill their obligations but also acts as a valuable partner in navigating the complexities of VAT in Poland.
Fiscal Representation Services in Poland
Professional fiscal representation services in Poland typically include:
– VAT registration and obtaining a Polish VAT number
– Acting as a local VAT agent for tax purposes
– Monitoring and managing ongoing VAT compliance
– Preparing and submitting VAT declarations, EC Sales Lists, SAF-T files
– Representation before the Ministry of Finance and Polish tax offices
– Advising on international tax and local VAT law
– Ensuring proper accounting of taxable activities within Poland
Some services may also include managing bank guarantees or deposits if required by the tax authorities.
How to Appoint a Fiscal Representative in Poland
To appoint a fiscal representative, a non-EU business must sign a formal agreement with a licensed tax representative or tax agent in Poland. The representative must have their registered office in Poland and meet specific criteria under Polish tax regulations. The agreement must then be submitted to the tax office as part of the VAT registration process.
The representative must be a local VAT expert, well-versed in the Polish tax system, and able to ensure comprehensive VAT compliance on behalf of the taxpayer.
Conclusion
Doing business in Poland as a foreign entity—particularly from outside the EU—requires careful attention to VAT obligations. Appointing a reliable and experienced fiscal representative ensures full compliance with Polish VAT law, protects your company from liability, and simplifies your operations within the country. Whether you’re starting taxable activities or looking to improve existing processes, partnering with a competent fiscal rep is a key step in achieving seamless VAT compliance in Poland.
Table 1: Obligation to Appoint a Fiscal Representative in Poland
| Type of Entity | Obligation to Appoint a Fiscal Representative | Remarks |
| Non-EU Company | Yes | Required before VAT registration (except UK and Norway) |
| EU Company | No | Optional for simplifying compliance procedures |
| Company based in Poland | No | Handles tax obligations independently |
Table 2: Scope of Fiscal Representative Services in Poland
| Service | Description |
| VAT registration and obtaining VAT number | Registering a business with the tax office and obtaining a Polish VAT number |
| Submitting VAT returns and SAF-T files | Preparing and submitting tax declarations on time |
| Intrastat declarations and EC Sales Lists | Mandatory reports for EU goods trade |
| Communication with Polish tax authorities | Representing the company before tax offices and the Ministry of Finance |
| Tax advisory and compliance assurance | Monitoring legal changes and ongoing VAT support |
| Managing tax guarantees or deposits | Handling bank guarantees or deposits if required by tax authorities |
COMPANY OVERVIEW
The chief role of Intertax is helping businesses throughout the world to trade internationally by minimizing their legal, fiscal and administrative responsibilities in Poland.
Our ultimate goal is to provide our clients with the best possible solutions. Our team, consisting of a qualified legal consultants, taxconsultants, accountants and other professionals, will make every possible effort to meet the expectations of our clients and to satisfy their individual requirements.
In 2018, we at INTERTAX Company entered our 25th year as a tax advsory & accounting company.
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