In this article we describe the process of the registration for VAT and deregistration from VAT in Poland.
The entrepreneurs are obliged to register for the polish VAT bevor taking up the activities taxable in Poland.
The foreign entrepreneurs that do not have Polish tax identification number (NIP) should in the first place apply for the issuance of the NIP number. The application is to be filed on the NIP-7 for (in case of the natural persons) or on the NIP-2 form (in case of legal persons).
The application to register to VAT is to be filed on the VAT-R form and is usually sent to the tax office together wit the application for the NIP number.
In case of foreign taxpayers, the tax office usually demands submission of additional documents:
All additional documents should be submitted to the office as sworn translations.
The documents are to be sent to the competent tax office. In Poland is the Second Tax Office Warsaw-Downtown competent for the VAT settlements of all foreign entrepreneurs. The documents are to be sent to the following address:
Drugi Urząd Skarbowy Warszawa – Śródmieście
ul. Jagiellońska 15
The entrepreneurs, who have stopped carrying out taxable activities, are obliged to deregister from VAT. The deregistration is to be filed on the VAT-Z form.
What can we do for you?
We support our clients by the VAT registration in Poland. We prepare all the necessary forms and documents and submit them to the tax office. We respond to the queries of the tax authorities and solve ongoing issues.