VAT w Polsce

VAT compliance in Poland for foreign entities

Our approach

We assist foreign companies with registration, planning processes related to VAT reporting, and managing their VAT returns in Poland - securely, efficiently, and in compliance with local regulations. We combine tax advisory services with practical operational support, enabling us to help clients mitigate risks, streamline their obligations, and conduct business in Poland with greater confidence. We provide support at every stage of fulfilling tax obligations - from identifying registration requirements, through ongoing tax filings, to tax risk management and interactions with tax authorities.

For whom?

This service is intended for foreign entities that do not have a registered office in Poland but conduct business here that gives rise to VAT obligations. These are companies operating simultaneously in multiple tax jurisdictions that, for example, sell goods to or from Poland, provide services subject to VAT within Poland, participate in international transactions requiring proper classification under Polish law, or use Polish warehouses, logistics centers, or call-off stock models.

When does the obligation to file VAT returns arise in Poland?

The obligation to register for VAT may arise even without a formal registered office in Poland. It results, among other things, from the following activities:

the supply of goods or services subject to taxation in Poland,
the importation of goods,
intra-Community transactions.

Special situations:

relocation of inventory to Poland,
processing of materials in Poland,
chain transactions.

VAT challenges for foreign entities in Poland

Foreign companies often need to assess whether their business model requires them to register for VAT in Poland. If the answer is yes, they must register and adapt their internal processes and accounting systems to ensure proper VAT reporting. Where this is not possible, it is necessary to implement new processes and use additional IT tools that will enable the company to properly fulfill its obligations. For entities outside the EU, an additional consideration is often the need to appoint a tax representative.

What mistakes can you make when registering for VAT in Poland?

The most common mistakes made when registering for VAT in Poland are:

incorrect classification of transactions and improper determination of the place of taxation,
failure to register for VAT or delayed registration, which may increase the risk of tax arrears, interest, and tax and criminal penalties,
incorrect VAT rates and errors in JPK_V7 reporting and summary information,
difficulties related to language, local formalities, and the practices of tax authorities,
lack of internal tax structures in Poland and the need for coordination with foreign teams.

Scope of support – VAT compliance for foreign companies

VAT registration in Poland

We help determine whether a given business is required to register for VAT in Poland. We prepare the registration documentation, submit the required forms, and liaise with the relevant tax authority. If necessary, we also assist with the EU VAT registration process and act as a tax representative where required by law or by the nature of the client’s business.

Current VAT settlements

We provide ongoing VAT compliance services, including the preparation of returns and records - such as JPK_V7 files - the analysis of output and input tax, as well as corrections to historical returns. We use established procedures and tools that help organize transaction data and minimize the risk of errors and delays.

International transactions

We provide advice on accounting for cross-border transactions, where the correct allocation of transportation, determination of the place of taxation, and compliance with the formal requirements for VAT preferences are of key importance. We assist clients in accounting for intra-Community supply of goods, intra-Community acquisition of goods, imports and exports of goods, chain transactions, and models based on consignment warehouses and call-off stock.

VAT compliance and audits

We conduct reviews of VAT returns, identify tax risks, and help organizations prepare for audits. We also support clients during tax examinations, proceedings, and audits by organizing documentation and explaining how specific transactions are accounted for.

Consulting and interpretations

In addition to day-to-day tax filings, we provide tax advisory services regarding specific business models and individual transactions. We prepare tax opinions and applications for individual tax rulings, and we support clients in disputes with tax authorities when tax filings require us to defend the approach taken.

Development of IT tools to support VAT reporting

Due to rapid changes in the area of VAT and the ongoing shift toward digitalization, taxpayers are increasingly turning to technology to fulfill their obligations. In response to these needs, we develop IT tools to support day-to-day VAT-related tasks, including JPK and VAT-EU reporting.

team

Konrad Misiewicz

Partner

Tax advisor

Magdalena Wójtowicz

Tax Compliance Manager

OW Tax

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