EU VAT registration in Poland is generally required before a business carries out its first qualifying intra-Community transaction. The obligation primarily applies to businesses making intra-Community supplies or acquisitions of goods. It may also apply to companies purchasing services covered by Article 28b of the Polish VAT Act where the transaction constitutes an import of services in Poland.
Registration may also be required when a business supplies certain B2B services to a taxable person in another EU Member State and must include those services in the Polish recapitulative statement (VAT-UE). The requirement can apply both to active Polish VAT taxpayers and to businesses benefiting from a domestic VAT exemption.
getsix® provides EU VAT registration support in Poland, including preparing the required documentation, submitting it to the Polish tax office and representing the client during the registration procedure.
