When do I need to register for VAT purpose in an/another EU Member State?

You may have to apply for a VAT registration number in Poland or in another EU Member State to the extent that you are regarded as the person responsible for the payment of the VAT vis-à-vis the local tax authorities.  Here is a list of examples where you normally have to account for the VAT due in an/another EU Member State:

  • You supply goods shipped from an EU Member State to private customers located in other EU member States. These sales named “distance sales” must be charged with the VAT due in the Member State of destination when they represent a yearly turnover exceeding a threshold of € 35,000 or € 100,000 depending on the EU Member State of destination; Find Out More
  • You make domestic supplies of goods to private individuals or businesses when it is not possible to invoice them without VAT (reverse charge scheme not applicable)
  • You have goods shipped from an EU member State to the other and supply them to a business client (intra-Community supplies), or have them shipped to a third country outside the European Union (exports)
  • You supply works and other services connected with an immovable property located in another EU member State, including e.g. services of experts and estate agents, the provision of accommodation or re-invoicing of hotel costs, services of architects and of firms providing on-site supervision, which are liable to VAT in the EU Member State where the real estate is located
  • You supply passengers transport services in other EU member States. Subject to specific exemptions, such services are normally liable to VAT in the country where the transport is performed
  • You provide short term rentals of means of transport (less than 30 days for cars and 90 days for boats) which are liable to VAT in the EU Member State where you make the mean of transport available to the lessee
  • If you grant access to conferences, trade fairs, training sessions/seminars to several companies, you will normally have to charge VAT in the EU Member State where the exhibition/ seminar takes place
  • You make intra-Community acquisitions of goods shipped from another EU Member States (optional depending on the circumstances) to a warehouse held in another member State;
  • You buy services from abroad for the purpose of a liaison office or any other establishment you hold in another EU member State and must account for VAT under the reverse charge rule in this country (the recipient must self-assess the VAT due and can recover the VAT at once on his own VAT return)
  • You supply services on the internet to private customers residing in another EU member State (e.g. website supply, web-hosting, distance maintenance of programmes, supply of images, text, information, music, films, games, distance teaching, etc.), that are liable to VAT in the country where the customers reside. Find Out More

The companies established in the EU rarely have to appoint a tax representative in the country where they need to be VAT registered. They may perform themselves the formalities for VAT registration and tax returns purposes. However, due to the complex and different tax rules in each EU country, it is useful to appoint a VAT specialist who acts as a tax agent and performs formalities for VAT registration and for tax and Intrastat returns purposes on their behalf.

The companies established outside the EU often have to appoint a tax representative in the country where they need to be VAT registered and this latter is fully and severally liable vis-à-vis the tax authorities.

TRA Members offer VAT registration services in 20 EU Member States + Switzerland and Norway.

The TRA VAT registration service covers the entire process from reviewing your business activities to confirm why a VAT registration is appropriate.

Send Enquiry through the contact form or via e-mail to office@intertax.pl and an expert will respond shortly.

De-registration from VAT

It is essential to make sure if your business needs to fulfill the VAT reporting obligation in Poland or de-registration from VAT in Poland is advisable.INTERTAX will provide you with a complete package in case you need to perform VAT deregistration in Poland. We will help you establish whether VAT deregistration is needed since your VAT reporting in Poland may no longer be required. Since an entity already registered as an EU VAT taxable person that stops handling intra-community transactions is required to report this fact to Tax Authorities please make sure that you inform us of the facts that may affect your intra-community reporting in Poland.
Send Enquiry through the contact form or via e-mail to office@intertax.pl and an expert will respond shortly.