VAT number Poland – All about threshold limits, Format and Application

If you are interested into expanding towards Central European countries, Poland comes often in mind first. The Central European state, which is part of the EU since 2004, has the sixth largest economy within the EU and is therefore a regional power in Central Europe. In the following, we explain you what you need to know about VAT number registration in Poland.

The Polish VAT number – Format and name

Like everywhere else in Europe, the VAT number in Poland is necessary to identify companies. Here in Poland, it is called “Numer Identyfikacji Podatkowej” or short “NIP”. It starts with the country code “PL” which is followed by ten digits, e.g., PL0123456789.

Format of the Polish VAT Number:
Name	Numer Identyfikacji Podatkowej
Country Code	PL
Format	PL + 10 digits
Example	PL0123456789

When to apply for a Polish VAT number

As a non-resident trader, you have to register for VAT for two main reasons. Firstly, if you are exceeding the delivery threshold limit of 160,000 PLN or secondly if you want to store goods within the Polish borders.

VAT registration threshold in Poland

The threshold limit of Poland is 160,000 PLN (40,293 EUR) per year. If you as a non-resident trader exceed this limit with importing goods to Poland via distance selling, you must register for VAT in Poland. By staying under the limit of 160,000 PLN, you pay your VAT on sales in your country.

Be aware to apply early for a Polish VAT number. It might take a bit of time to finish your application, usually one month. If you exceed the threshold limit before you are in possession of a VAT ID, you might get into trouble with the Polish tax office.

Country	Threshold Limit
Poland	160,000 PLN

Careful: The EU has changed its regulations on threshold limits within the EU. As of July 1, 2021, the threshold limitations are to be set to 10,000 EUR for the whole of Europe. Once having reached this limit with imports into other EU members, you need to register for VAT in every country you are selling to.

Storage of goods in Poland

The storage of goods also requires a VAT number in Poland. It is not possible to store goods there with no legal VAT ID. The shipment to Poland as a non-resident trader is not taxed. These shipments are called intra-community shipments and can be proven with pro-forma invoices for example.

Applying for a VAT number in Poland

Your application has to be submitted at the National Revenue Administration. Be aware that the communication with the Polish authorities is only in Polish language. Therefore, you need a sworn translator for submitting your application. As a non-Polish entity, the following documents are required for registration:

• Original deed of association of your company translated into Polish language by Polish sworn translator
• Original and actual excerpt from your company register in your country confirming that such company exist, translated into Polish language by Polish sworn translator
• Original of confirmation of registration for VAT purposes in your country translated into Polish language by Polish sworn translator
• Agreement with a bank in Poland confirming that your company has opened a bank account
• Agreement with the accounting office in Poland
• Agreements with Polish clients and/or description of activities in Poland
• Stamp fee of 170,00 PLN (ca. 38 EUR)

The procedure of the registration takes about four weeks in Poland. Schedule your registration early enough, to be sure to obtain your VAT number in time.

If you want to automate your VAT in Poland and if you want us to take care of your VAT registrations, returns, correspondence with the authorities and much more, book a free consultation with us!

VAT returns in Poland – when and how often

You can file your returns in Poland electronically or manually. By using the VAT-R form, you can choose whether you want to file your returns monthly or quarterly. Note, that only companies with a turnover of less than 5,068,000 PLN (ca. 1,130,000 EUR) per year can submit quarterly VAT returns.

No matter whether quarterly or monthly, the deadline for VAT returns is the 25^th day of the month that follows the period end. Example:

• Monthly returns: February 25 for January
• Quarterly returns: April 25 for the first quarter

Finding a Polish VAT number online

The European Commission developed a tool for this very purpose – VIES. It is an easy and comfortable way to find VAT numbers from all over the European Union. This tool is especially helpful if you consider partnering up with another business. You can check their VAT number directly online. If the other business is not in possession of a legal VAT ID, it might cause problems to your own company.

You can check VAT numbers here: VIES VAT number validation

If the number, you tried to check is not displayed correctly this may have different reasons:

• The activation of the number is still pending
• The number does not exist
• The registration has not yet been completed

Do not worry at first because you cannot find your personal number. The activation and inclusion into the database might take a bit of time, even after you received your VAT number by the authorities.

Summary

It is mandatory to possess a VAT number in Poland if you are exceeding the threshold limit of 160,000 PLN or storing goods there. To obtain the VAT ID, it takes approximately four weeks. For registration you need a Polish sworn translator.

FAQs