Can a business exempt from Polish VAT register for EU VAT?

/ Can a business exempt from Polish VAT register for EU VAT?

Yes. A business benefiting from a domestic VAT exemption in Poland may — and in some cases must — register for EU VAT. 

EU VAT registration does not automatically remove the company’s exemption for domestic sales in Poland. 

A registration obligation may arise in connection with intra-Community acquisitions of goods. For VAT-exempt taxable persons and certain non-taxable legal persons, such acquisitions are generally excluded from WNT taxation if their total value did not exceed PLN 50,000 in either the current or the previous tax year. 

Once the threshold is exceeded, the transaction through which it was exceeded is treated as an intra-Community acquisition in Poland. Registration may also be required when purchasing certain services from abroad or supplying specified B2B services to another EU Member State. 

getsix® supports VAT-exempt businesses with EU VAT registration in Poland and prepares the documentation required by the Polish tax authorities. 

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