When the company is obliged to register for VAT in Poland ?

Companies planning to do business in Poland such as for example intra-EU transactions, local sales (with exceptions), import or export must be registered for VAT before the date of the first taxable activity.   

For EU distance sellers, selling the goods to the customers in Poland, the VAT registration threshold (for distance selling) is PLN 160 000.

Non-EU entities must appoint a fiscal representative in Poland. Fiscal representatives are severally responsible for the tax liabilities of the taxpayers they represent.

The exemption for taxpayers with the annual sales less than PLN 200 000 cannot be applied to foreign taxpayers.

Important note: Polish tax authorities are empowered for deregistration of the taxpayers which did not submit VAT returns for 6 months or which submitted nil VAT returns .