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Fiscal Representation in Poland

Fiscal Representation in Poland

A fiscal representative in Poland is an entity that represents a non-European Union (EU) entity when dealing with Polish tax authorities. This representation is necessary when the entity does not have a registered office or a permanent place of business in any of the EU member states but conducts taxable activities in Poland. Foreign entities looking to establish a presence or conduct business in the country can seek assistance from our specialists in company formation in Poland.

What is fiscal representation in Poland?

Fiscal representation in Poland, through a tax representative or tax agent, is responsible for handling all the necessary administrative procedures related to obtaining a VAT number for a foreign company. This includes submitting VAT declarations and representing the foreign company at a tax office in Poland.

Any foreign company that engages in taxable activities within Poland must register for VAT purposes with the relevant Polish tax authorities. This registration must take place before the first taxable transaction occurs, whether it’s a supply, purchase, taxable sale, or export.

Foreign companies have the option to appoint a tax representative or tax agent to manage all the required tax formalities on their behalf. The appointed fiscal representative in Poland will handle the VAT registration process, submit VAT declarations, and interact with the Polish tax authorities on behalf of the foreign company.

We can help you with fiscal representation when you open a company in Poland.

How to obtain VAT number in Poland

Any foreign company conducting taxable transactions in Poland is obligated to register for VAT. There is no exemption threshold for foreign companies. Some examples of taxable transactions that may require VAT registration and fiscal representation in Poland include:

  • storing goods or having a warehouse in the country;
  • organizing events or conferences in Poland;
  • providing services to unregistered companies or private individuals;
  • exporting goods from Poland;
  • making acquisitions and deliveries in the territory of Poland.

To register as a VAT payer in Poland, foreign companies need to complete and submit registration forms to the Polish Tax Office. We can help with VAT registration once you begin the process of company formation in Poland. The average waiting time for obtaining a VAT number in Poland is stated to be 2 to 4 weeks.

VAT declarations in Poland

Fiscal representation in Poland will include submitting a VAT declaration and the Unified Control Statement (JPK). This declaration summarizes all transactions, including purchases, sales, imports, exports, and services, conducted within the country.

In general, companies must submit a VAT declaration either on a monthly or quarterly basis, depending on their turnover. If a company’s turnover is lower than EUR 1,200,000, it can choose to file every quarter.

Why open a company in Poland?

Foreign companies may have various reasons for wanting to register a company in Poland. In this case, fiscal representation in Poland becomes essential. Here are some economic factors that make the country a great place for investments:

  • The GDP was over 688 billion dollars in 2022;
  • There was a 5.1% FDI (foreign direct investments) net inflow for Poland in 2022;
  • Poland’s ranking of 40 in the World Bank’s “Ease of Doing Business” index in 2019 means that the country was considered a favorable place to conduct business operations in that year.

If you have more questions about fiscal representation in Poland, feel free to contact our team for assistance. We can also recommend you to our accountants in Poland for further details about tax-related issues.