VAT registration always raises many questions, especially among foreign entrepreneurs who want to start operating on the Polish market. Can it be avoided? How long does the registration process take and what documents are needed? And is it necessary to have a company registered in Poland? In 2025, these rules still bring many doubts – so in this article you will find up-to-date information and practical tips for registering a foreign company into VAT.
VAT is a very important topic that cannot be ignored. In this article, we will focus only on how registration for VAT in Poland looks like
When does a foreign company have to register for VAT in Poland?
Any foreign company is required to register for VAT in Poland if:
- conducts sales of goods or services in the territory of Poland,
- imports or stores goods in Poland,
- organizes mail orders or e-commerce sales to Polish customers (outside OSS and after exceeding limit),
- or provides services whose place of taxation is Poland (e.g., rental, transportation, digital services).
It does not matter whether the company has a branch or office in Poland – even if it operates remotely from another country, is subject to the registration.
It is worth noting that foreign companies do not enjoy the VAT exemption (up to 240 000 PLN) that only Polish companies are entitled to. This means that the obligation to register arises from the first sale or the first taxable activity in Poland.
When does it NOT have to?
Registration is not needed when:
- intra-community transactions are provided, in which case VAT is settled by the buyer in Poland on a reverse charge basis,
- the company uses the OSS (One Stop Shop) procedure – it applies to the sale of B2C goods or services in different EU countries – then VAT is settled in one country.
Step by step with registration
1. Prepare the required documents. The tax office in Poland requires from foreign companies, among other things:
- an extract from the commercial register or the equivalent in the country of origin,
- a copy of the company’s articles of association,
- sworn translations of the above two documents,
- a document confirming ownership of the provided bank account (preferably a Polish one) for VAT refunds,
- a document confirming the legal title to the business address (e.g. a lease agreement) if there is a fixed place of business in Poland. Otherwise, such a document is not required.
2. Appoint a tax representative (if based outside the EU). If your company is established outside the European Union, you must appoint a tax representative registered in Poland. The representative is jointly and severally liable with you for VAT obligations. Companies from EU countries are not required to appoint a representative.
3. Fill out the required forms. The registration itself is done on the VAT-R form, but this is not the only form needed:
- NIP-2 to obtain a NIP number (tax ID) for your company,
- VAT-R for VAT registration,
- UPL-1 which is a power of attorney to electronically file tax returns, in this case VAT returns. At least one person must have this power of attorney, otherwise it will not be possible to file a VAT return. Most often this is someone from the accounting company handling your company’s VAT settlements.
4 .Send all the above mentioned documents to:
- the Second Tax Office Warsaw-Śródmieście, if you do not have a fixed place of business in Poland,
- or the office responsible for address of the fixed place of business.
5. Wait for VAT registration. After positive verification, the tax office:
- assigns a NIP number (tax ID),
- registers the company as an active VAT payer,
- enters the data in the VAT taxpayers register (white list).
How long does it take to register and what to watch out for?
The registration process usually takes from 2 to 6 weeks, depending on the office and the completeness of the documents. Polish offices often verify the data in great detail – they may ask for additional documents, translations or confirmation of the company’s activity in the country of origin.
VAT-EU registration
If your company:
- buys or sells goods between EU countries,
- provides services to EU companies (B2B),
- or uses services from EU contractors (e.g., advertising, hosting, software),
then it should also register for VAT-EU. This will give you a VAT-EU number with the prefix PL, which allows you to settle intra-Community transactions (e.g. reverse charge).
How much does registration cost and what does it look like in practice?
VAT registration in Poland itself is free of charge. The only cost arises if you want to obtain official confirmation of registration (170 PLN). Or if you use an accounting company to handle the process.
It is a good idea to use a specialist – not only because the procedure is bureaucratic, but also because Polish offices often communicate only in Polish.
What after registration?
After becoming an active VAT taxpayer, your company:
- issues VAT invoices with a Polish NIP number,
- submits VAT returns and settles VAT with the Polish tax office.
All of this can be conducted remotely – you don’t need to physically be in Poland. This is especially easy if you use the services of a professional accounting firm.
Summary
Registering a foreign company for VAT in Poland is not difficult. It just requires good organization and knowledge of local procedures, which can sometimes be difficult for a foreigner. That’s why we recommend using a good accounting company with relevant experience in this subject.
Do you need help?
If your company is planning to start a business in Poland, but all this is overwhelming you – we can help you register for VAT without stress and formal surprises. We have already registered quite a few companies from different countries. So we know how to do it quickly and pleasantly.
Also, we will take care of filling out the forms. We will inform you exactly which documents you need to prepare on your part. We will also communicate with the tax office, if necessary.
So, as an experienced accounting firm, specializing in working with foreign companies for years – we know how to simplify the process and ensure your tax security.
Contact us – we will guide you through the process step by step.
