VAT registration

VAT registration – for whom?

VAT registration at KR Group

VAT registration – KR Group offer

FAQ

• When may registration be refused?

  The tax authority does not merely verify the data provided in the VAT-R registration application, but also checks whether it is dealing with an actually existing entity conducting business activity. Verification is carried out through contact with the taxpayer, including for the purpose of confirming the company’s data, address of business activity and actual economic activity. If it is impossible to contact the entity despite documented attempts, or if the entrepreneur does not appear in response to summonses from the tax office, the tax authority may refuse to register the entity as a VAT taxpayer.

  Important: There is no obligation to notify the entity of this fact. The same consequences arise from providing false data in the VAT registration application or from the tax authority establishing that the entity that submitted the registration application does not actually exist or does not conduct business activity.

• Is VAT registration always necessary?

  VAT registration in Poland is not always mandatory. In certain situations, e.g. in the case of intra-Community transactions or certain services and supplies, the responsibility for settling VAT is taken over by the buyer of the goods or services. There are also possible subjective exemptions, allowing the use of the VAT OSS Procedure, without the need to register for VAT in a given country.

• How long does the registration process take?

  The registration process takes approximately one month, however, if the submitted documents are complete and the authority has no doubts, the registration process may take approximately one week.

• VAT registration – how to apply?

  The primary document is the VAT-R registration form (available in two languages: Polish and English). This form also serves for registration for intra-Community transactions. The registration process includes, in addition to the registration application itself, an identification application on the NIP-2 form.

  Both the VAT-R registration application and the NIP-2 update application may be submitted in electronic form (a qualified electronic signature is then required) or in paper form.

• VAT registration – what documents are required?

  All necessary documents must be submitted to the appropriate office. As a rule, the registration process takes approximately one month. During this time, the authority checks whether the submitted documents are complete, etc.

  If there are no doubts regarding the documents, VAT registration may take approximately 7 days. The taxpayer is required to submit the following documents:

  • Current extract from the commercial register of the country of registered office;
  • Copy of the articles of association;
  • Confirmation of taxpayer status in the country of registered office;
  • Document confirming the legal title to the property/premises (lease agreement) – if the taxpayer has a fixed place of business (FE);
  • Contract concluded with a tax representative – if the entity does not have a registered office or fixed place of business in the territory of the EU or in the territory of the Kingdom of Norway or the United Kingdom of Great Britain and Northern Ireland;
  • Declaration concerning bank accounts or the lack thereof; 
  • Declaration of planned activity – an optional document allowing the tax office to verify the scope of activity and the necessity of VAT registration in Poland, and often allows additional questions from the office to be avoided, which has a direct impact on the registration process.

• Can I entrust VAT registration to another entity?

  Yes, if the taxpayer intends to commission another entity to perform activities related to handling their VAT settlements, in addition to the above-mentioned documents, it is also worth submitting appropriate powers of attorney enabling action on their behalf before the tax offices in Poland, e.g.:

  • UPL-1 – power of attorney to sign tax declarations;
  • PPO – general power of attorney, which authorises action in all tax matters and in other matters within the jurisdiction of tax authorities.

• What is EU VAT registration?

  EU VAT registration is necessary for entrepreneurs who make intra-Community acquisitions of goods when the value of such transactions in the tax year exceeds PLN 50,000, as well as for companies importing services from taxpayers from European Union countries and providing services for which the VAT taxpayer is the EU customer. EU VAT registration is also used by legal persons that are not taxpayers and other entrepreneurs who carry out transactions requiring the settlement of tax by the EU buyer. 

  Correct registration of a EU VAT taxpayer, entrusted to KR Group experts, allows for the safe conduct of international business and minimises tax risk in the area of VAT.

• What is VAT OSS registration and who can use it?

  VAT OSS registration, i.e. One Stop Shop, is a simplified VAT settlement procedure for distance sales (B2C) in the European Union, which allows a single declaration to be submitted instead of registering in multiple countries. The solution can be used by businesses conducting the sale of goods or services to consumers in the EU that exceed the threshold of EUR 10,000 or conduct cross-border sales.

• In which countries can I count on KR Group support for VAT registration?

  KR Group provides support in VAT registration in Poland and in many Central and Eastern European countries, including the Czech Republic, Slovakia, Romania and Hungary. Thanks to many years of experience in international VAT settlements and e-commerce, it is possible to efficiently carry out registration and ensure compliance with local tax regulations.