Fiscal representative in Poland: this is how the representation in VAT matters works

Fiscal representation is worthwhile for almost all companies doing business in Poland. For companies that are not based in the EU, the appointment of a representative to deal with VAT tasks is even essential. Here you can find out what a fiscal representative does in Poland, how he is appointed and when exactly he is needed.

Was is fiscal representation?

Service providers who deal with tax, sales tax and customs matters in a country are called fiscal representatives. The following companies can undertake this type of representation in Poland, among others:

• Tax consultant
• Lawyers
• Chartered accountants and sworn auditors
• Notaries
• Forwarding companies, insofar as they provide assistance in matters of import duties

You can find more information on fiscal representation in the European Union on our overview page.

What does a fiscal representative do in Poland?

The scope of activity of a fiscal representative in Poland is always based on the agreed services. Most representatives can, however, at least take on the following tasks for the client:

• Registration for VAT in Poland
• VAT records and submission of VAT documents in the form of the VAT SAF-T file (JPK_V7M / JPK_V7K),
• Submission of EC sales / shopping lists
• Preparation of other JPK files at the request of the tax authorities
• Assistance with contact with the Polish tax authorities and assistance with tax controls
• Assistance with VAT refunds

Representation in other matters, such as 

• opening a bank account
• the submission of Intrastat declarations
• checking of the VAT statements
• ongoing tax advice on the delivery of goods or services on the local market within the EU as well as on trade between EU and non-EU companies

is, in principle, also possible. The desired scope of activity is stipulated in a contract, which is concluded between the client and the fiscal representative at the beginning of the representation.

When do I need a fiscal representation in Poland?

According to Article 18a of the Polish Value Added Tax Act, companies that are not residents of the EU have to appoint a fiscal representative if they become taxable through the sale or trading of goods. Companies that are based in another EU member state can do so on a voluntary basis.

For EU companies, too, there are many advantages to appointing a representative. As a rule, a fiscal representative brings with it increased liquidity in terms of VAT, a simplified procedure for buying and reselling goods, and a reduction in registration and reporting formalities. He also takes on the contact with the Polish-speaking authorities.

Individual EU member states have concluded agreements with other countries to provide mutual support in tax law matters – including Poland. While in other EU countries there is a fiscal representative obligation for UK companies, in Poland sellers from the UK have been able to take care of their VAT tasks themselves since January 1st, 2021. The same applies for companies and sellers from Norway.

Appointment of a fiscal representative in Poland

In Poland, any natural or legal person or organization can act as a fiscal representative as long as they meet certain requirements laid down in Article 18b of the Polish VAT Act:

• The representative is based in Poland
• The representative is subject to VAT and is registered in Poland
• In the past 24 months, there have been no tax payment irregularities and he has not been convicted of a tax offense
• The representative is entitled to provide tax advice in Poland or to provide accounting services in accordance with the accounting regulations

If the requirements are met, the representative can be appointed. This is done with a written contract that contains the following information:

• the names of the representative and client
• their addresses and identification data for tax purposes
• the address at which documents are kept for tax purposes
• a declaration by the client about the appointment of the representative
• the scope of representation
• the consent of the fiscal representative to carry out the duties and activities of the client in his own name 

It should be noted that the tax representative in Poland is liable for the tax obligations of the client. As a result, the representative’s role is extremely risky and many providers require insurance or an additional contract.

Fiscal representation in other European countries

As already mentioned, the appointment of a fiscal representative in Poland is mandatory for companies without a place of business in Europe, while EU companies can appoint a representative on a voluntary basis in order to reduce their administrative burden. However, local legislation is always decisive.

More information on fiscal representations in Spain, Germany, France and co. we have summarized for you on our country-specific pages.

country	mandatory fiscal representation for non-EU companies and sellers
Germany	yes
Netherlands	yes
Austria	yes
Polen	yes
Czech Republic	no
Spain	yes
Italy	yes
France	yes

For retailers who sell goods via fulfillment programs with Amazon’s FBA, via online platforms such as Amazon and Ebay, or independently in several European countries, it may be worthwhile to hire a specialized service provider instead of ordering separate fiscal representatives. Multinational fiscal representatives like hellotax can take care of your sales tax tasks not only in one country, but across the EU. Since our team of tax consultants also work closely together internally, you receive all your tax information bundled and your administrative and financial effort is also reduced.

Contact us today and simplify the handling of your tax obligations.

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