VAT Registration in Poland: Guide for Online Sellers

Poland is an important fulfillment hub for European ecommerce, particularly for businesses using Amazon FBA. VAT registration in Poland is generally required when foreign sellers store inventory in the country or carry out transactions that create local VAT obligations.

However, registration requirements depend on the seller’s establishment, the type of transaction, and any applicable exemptions. Since 2025, qualifying EU-established small businesses may benefit from Poland’s VAT exemption through the EU SME scheme.

This guide covers when VAT registration in Poland is mandatory, the VAT-R and NIP registration procedures, fiscal representation requirements, the documents you may need and the reporting obligations that follow. Our team can help you assess your Polish VAT obligations and prepare for the registration process. The VAT number itself is issued by the Polish tax administration (KAS).

Unsure whether storing inventory in Poland requires a separate VAT registration? Our team can review your fulfillment arrangements, existing VAT registrations, and sales channels to help identify your obligations.

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When do I need a VAT registration in Poland?

Reason 1: You store goods in Poland

Storing inventory in Poland generally creates Polish VAT registration and reporting obligations for foreign sellers operating under the normal VAT regime.

This applies whether the inventory is held in an Amazon fulfillment center, a third-party logistics (3PL) warehouse or the seller’s own facility.

Moving your own goods from another EU Member State into Poland generally constitutes an intra-Community supply in the departure country and an intra-Community acquisition in Poland.

Sellers should assess their registration requirements before transferring stock, even if they have not yet sold to a Polish customer.

The treatment may differ where a specific exemption or simplified arrangement applies, so inventory movements and subsequent sales must be assessed separately.

Reason 2: You use Amazon FBA, Pan-EU or CEE fulfillment

Amazon’s Pan-European FBA and Central Europe fulfillment arrangements can result in sellers’ inventory being stored in Poland.

Under the normal VAT regime, storing goods in a Polish fulfillment center generally creates local VAT obligations, even when the seller is established in another EU country.

Before activating additional fulfillment locations, sellers should check their Amazon program settings and actual inventory movements.

For example, a German seller using Amazon’s Central Europe fulfillment arrangements may transfer products from Germany to Poland. This movement generally creates an intra-Community acquisition in Poland, while subsequent sales from Polish stock may create additional reporting obligations.

A German VAT number or OSS registration does not automatically replace the need for Polish VAT registration.

Reason 3: You cross the EU-wide €10,000 threshold and do not use OSS

Since 1 July 2021, a single EU-wide threshold of €10,000 replaces the old per-country distance selling thresholds. The European Commission confirms it is calculated as the sum of intra-Community distance sales of goods and TBE services — not per category — and that it applies only to taxable persons established in a single Member State. Above the threshold, VAT is due where the customer is, and you either register in Poland or declare Polish VAT through the One Stop Shop.

Reason 4: Other taxable activity in Poland

Other activities may also create Polish VAT registration obligations, including domestic B2B supplies, intra-Community acquisitions, imports followed by taxable sales in Poland and certain services connected with Polish immovable property.

However, not every transaction automatically requires registration. For example, Poland’s domestic reverse-charge mechanism may make the Polish business customer responsible for accounting for VAT on certain supplies by non-established sellers. The treatment of imports also depends on the importer’s role and subsequent transactions.

If you carry out intra-Community supplies or acquisitions, you may also need VAT-UE registration. This is completed through form VAT-R and enables your Polish VAT number to be recognised for intra-EU transactions through the European Commission’s VIES system.

For the wider picture across markets, see our guide to VAT registration in Europe.

Does the PLN 240,000 VAT exemption apply to foreign sellers?

From 1 January 2026, Poland’s domestic small-business VAT exemption threshold increased from PLN 200,000 to PLN 240,000.

The ordinary domestic exemption generally applies to businesses established in Poland. However, qualifying businesses established in another EU Member State may also benefit from Poland’s VAT exemption through the EU’s cross-border SME scheme, introduced on 1 January 2025.

To qualify for the cross-border SME exemption, businesses must generally meet the following conditions:

• Be established in another EU Member State.
• Have annual EU-wide turnover not exceeding €100,000 in the current and previous calendar years.
• Remain within Poland’s applicable domestic exemption threshold.
• Avoid activities excluded from the exemption.
• Complete the required notification procedure through their Member State of establishment and obtain the appropriate EX identification.

Eligible businesses may use this exemption for qualifying supplies without registering as active VAT taxpayers in Poland. However, certain transactions, including intra-Community acquisitions, may still create separate registration or reporting obligations.

Businesses established outside the EU, such as US and UK companies, cannot use this EU cross-border SME scheme.

A separate PLN 50,000 annual threshold applies to intra-Community acquisitions by certain purchasers, including specified VAT-exempt taxpayers. This is not a general exemption allowing Amazon FBA sellers to transfer up to PLN 50,000 of their own inventory into Poland without assessing their VAT obligations.

For further details, consult the Polish tax authority’s guidance on VAT exemptions for small businesses.

Do I need a fiscal representative in Poland?

• EU-established businesses: no fiscal representative required.
• Businesses established in the United Kingdom, Northern Ireland or Norway: exempt from the obligation under the Minister of Finance regulation of 23 February 2021, and may operate in Poland on the previous terms.
• Businesses established outside the EU (such as the US, China, Switzerland and Turkey): a Polish fiscal representative is mandatory under Article 18a of the Polish VAT Act if the business has no registered office or fixed establishment in the EU and is required to register as an active VAT taxpayer in Poland.

The Polish fiscal representative is jointly and severally liable for your VAT obligations, which is why the appointment is a formal contract rather than a signature on a form. In our experience the tax office expects the fiscal representation agreement to be notarised before the registration can be completed. Additional formalities or supporting documents may be requested during registration, so sellers should confirm the documentation requirements with their fiscal representative before submitting the application.

Our guide to fiscal representation in the EU explains the scope of the role and the liability it carries.

What does a Polish VAT number look like?

Official name	Numer Identyfikacji Podatkowej (NIP)
Country code	PL
Structure	PL + 10 digits — e.g. PL0123456789
EU transactions	Once registered as a VAT-UE taxpayer, the NIP is used with the PL prefix for intra-Community transactions; registration is confirmed on form VAT-5UE
Issuing authority	Krajowa Administracja Skarbowa (KAS)

More detail on the number itself, including how to validate it, is in our article on the VAT number in Poland.

What documents are required for VAT registration in Poland?

Foreign businesses must provide information identifying the company, confirming its legal status and explaining its planned taxable activities in Poland.

The exact documentation depends on the applicant’s circumstances and any additional verification requested by the competent tax office.

Documents that may be required include:

• A current company-register extract.
• Articles of association or equivalent incorporation documents.
• Evidence of the company’s tax registration in its home country, where applicable.
• A description of the planned taxable activities in Poland.
• Warehouse agreements, Amazon fulfilment information or supporting evidence of inventory movements.
• Details of the person authorised to represent the company.
• A fiscal representation agreement, where fiscal representation is required.
• Polish translations of relevant documents, including sworn translations where necessary.

The tax office may request further supporting evidence during the registration procedure.

A Polish bank account agreement or an agreement with a Polish accounting office may be relevant in individual cases, but these documents should not be presented as universal statutory requirements for every foreign applicant.

The VAT-R registration application itself is free of charge. An optional official confirmation of VAT registration costs PLN 170.

VAT registration in Poland: Step-by-step process

Step 1: Identify your registration obligations

Determine which transactions create Polish VAT obligations.

For e-commerce businesses, these may include inventory transfers into Poland, local sales, intra-Community acquisitions and imports.

Assess whether an exemption or reverse-charge arrangement applies before submitting an application.

Step 2: Determine whether fiscal representation is required

Businesses established outside the EU may need to appoint a Polish fiscal representative.

Businesses established in the EU and qualifying businesses covered by Poland’s fiscal representation exemptions generally do not need one.

Step 3: Obtain a Polish tax identification number

A Polish tax identification number (NIP) is required for VAT registration.

If your business does not already have a NIP, the appropriate identification procedure must be completed.

Step 4: Prepare the required documentation

Gather the company’s registration documents and evidence of its planned activities in Poland.

Depending on the circumstances, the tax office may require additional documentation or Polish translations.

Step 5: Submit form VAT-R

The VAT-R application is used to register for Polish VAT.

Where registration is required, the application should generally be submitted before the first taxable activity requiring registration.

Step 6: Register for intra-Community transactions

Where applicable, complete the VAT-UE registration section of the VAT-R form.

This is particularly important for Amazon sellers transferring inventory between EU Member States.

Step 7: Respond to any tax-office requests

The Polish tax administration may request additional documents or clarification before completing the registration.

Foreign sellers should ensure that correspondence is handled promptly and that the information provided matches their actual business activities.

Step 8: Maintain accurate registration details

After registration, keep your company details and VAT registration information up to date.

Report changes within the applicable statutory deadlines using the relevant update procedure.

How long does VAT registration in Poland take?

In our casework, Polish registrations are typically completed within 2 to 6 weeks, with around four weeks being the norm for a clean file. The main causes of delay are missing sworn translations, an unnotarised fiscal representation agreement, and unanswered requests for supporting evidence — all of which are avoidable at the preparation stage.

See our comparison of VAT registration times across the EU to plan your launch dates.

What happens if I participate in the OSS programme?

The Union One Stop Shop (OSS) allows eligible cross-border B2C sales to be declared in a single quarterly return filed in your Member State of identification, due by the end of the month following the quarter. It removes the need to register separately in each destination country solely for those distance sales.

However, OSS does not remove a Polish VAT registration obligation triggered by storing inventory in Poland under the normal VAT regime.

Sales dispatched from Polish stock to Polish customers are domestic supplies and generally belong in the Polish VAT return. An exception may apply where Amazon acts as a deemed supplier and is responsible for accounting for VAT on the marketplace transaction.

Most FBA sellers with Polish inventory who make both domestic and cross-border sales therefore need to manage Polish VAT registration and OSS in parallel: a Polish VAT number for local transactions and stock movements, and OSS for eligible cross-border B2C sales.

For further details, consult the European Commission’s official OSS guidance.

Our guides to the One Stop Shop and to EU VAT registration explain how to split the reporting correctly.

Does Amazon collect Polish VAT on behalf of sellers?

Under the EU’s marketplace deemed-supplier rules, Amazon may be responsible for collecting and remitting VAT on certain transactions facilitated through its marketplace.

For example, when a seller established outside the EU sells goods already located in the EU to a consumer through Amazon, the marketplace may be treated as the supplier for VAT purposes.

However, Amazon does not automatically manage all VAT obligations for sellers.

Foreign e-commerce businesses may still have obligations relating to:

• Imports into Poland.
• Transfers of their own inventory between EU Member States.
• Intra-Community acquisitions.
• Sales through Shopify or their own websites.
• Transactions outside the marketplace deemed-supplier rules.

For example, a US company storing inventory in Poland may have Polish VAT reporting obligations even when Amazon accounts for VAT on qualifying marketplace sales.

The European Commission’s VAT ecommerce guidance explains the marketplace deemed-supplier rules in more detail.

Obligations after VAT registration in Poland

The standard Polish VAT rate is 23%, with reduced rates of 8% and 5% applying to qualifying goods and services. A 0% rate may apply to qualifying intra-Community supplies and exports, provided the relevant legal and documentation requirements are satisfied.

Obligation	What it is	Deadline
JPK_V7M	Combined VAT return and records file for monthly taxpayers	25th day of the month following the reporting month
JPK_V7K	Quarterly settlement: records part only for the first two months of the quarter, full file after quarter end	25th of each following month; 25 April, 25 July, 25 October, 25 January for the quarterly parts
VAT-UE	Recapitulative statement of intra-Community transactions	Monthly, by the 25th day of the following month, subject to applicable deadline rules. Nil VAT-UE statements are generally not required
KSeF	Poland’s national structured e-invoicing system. Mandatory issuance depends on the seller’s circumstances, including its establishment and fixed-establishment status.	Introduced in stages from 1 February and 1 April 2026, with exclusions and transitional arrangements.

Common mistakes to avoid when registering for VAT in Poland

1. Starting to store inventory before assessing VAT obligations

Amazon FBA sellers should check whether Polish VAT registration is required before inventory is transferred to a Polish fulfilment centre.

2. Assuming OSS covers all Polish transactions

OSS generally covers eligible cross-border B2C sales, not every domestic sale, stock transfer or intra-Community acquisition.

3. Ignoring the EU SME exemption

Qualifying EU-established businesses may benefit from Poland’s cross-border SME exemption. However, eligibility must be assessed carefully, particularly when inventory movements and intra-Community acquisitions are involved.

4. Submitting incomplete registration documents

Missing company information, insufficient evidence of taxable activity or missing translations can delay the registration process.

5. Overlooking fiscal representation requirements

Certain non-EU businesses must appoint a fiscal representative. Sellers should verify whether an exemption applies before beginning the registration procedure.

6. Forgetting VAT-UE registration

A Polish VAT registration does not automatically mean that the business has completed the necessary registration for intra-Community transactions.

7. Assuming Amazon handles all VAT obligations

Marketplace deemed-supplier rules only cover certain transactions. Sellers must assess their own obligations relating to inventory, imports and sales outside the marketplace.

8. Assuming KSeF applies automatically

Foreign businesses registered for Polish VAT may be excluded from mandatory KSeF invoice issuance depending on their establishment and fixed-establishment status.

FAQ – VAT registration in Poland

Which VAT rates apply in Poland?

The standard rate is 23%. Reduced rates of 8% and 5% apply to goods and services listed in Annexes 3 and 10 to the Polish VAT Act respectively — the 5% rate covers basic foodstuffs, baby products, books and e-books. A 0% rate applies to intra-Community supplies and exports.

How often do I file VAT returns in Poland?

Monthly is the standard, using JPK_V7M, due by the 25th of the following month. Quarterly settlement via JPK_V7K is available to eligible taxpayers, but the records part still has to be submitted monthly for the first two months of each quarter.

Which tax office handles foreign sellers?

Businesses with neither a registered office nor a fixed establishment in Poland file with the Second Revenue Office Warszawa-Śródmieście, ul. Jagiellońska 15, 03-719 Warszawa.

Do I need a Polish VAT number if I already use OSS?

Yes, if you store goods in Poland. OSS covers cross-border distance sales; it does not cover domestic supplies made from Polish stock, nor the intra-Community movements of your own goods into the country.

Does my company need a Polish bank account?

A Polish bank account agreement is among the documents typically requested to evidence genuine activity in Poland, and it is generally required in practice for non-established registrations.

Does Amazon collect Polish VAT on behalf of sellers?

Amazon may collect and remit VAT on certain transactions under the EU’s marketplace deemed-supplier rules. For example, when a non-EU-established seller sells goods already located in Poland to an EU consumer through Amazon, the marketplace may be responsible for VAT on that sale.

However, sellers may still need Polish VAT registration for inventory transfers, intra-Community acquisitions, imports and transactions outside Amazon, including Shopify sales. <Cite refs={[“turn769685search1″,”turn769685search10”]}/>

Can EU sellers use Poland’s small-business VAT exemption?

Yes. Since 1 January 2025, qualifying businesses established in another EU Member State can use Poland’s VAT exemption through the cross-border SME scheme. They must meet the €100,000 EU-wide annual turnover limit, Poland’s domestic exemption threshold and other eligibility conditions.

Businesses must complete the notification procedure in their Member State of establishment and obtain an EX identification number. Certain transactions may still create separate VAT obligations. <Cite refs={[“turn769685search0″,”turn769685search7”]}/>

What happens if Amazon transfers my inventory from Germany to Poland?

Under the normal VAT regime, transferring your own goods from Germany to an Amazon fulfilment centre in Poland generally creates an intra-Community supply in Germany and an intra-Community acquisition in Poland.

This usually requires a Polish VAT registration and appropriate reporting, even if you have not yet sold the goods to a customer. OSS does not cover these stock transfers.

Getting your VAT registration in Poland right the first time

Polish registrations fail on details, not on principles: a missing sworn translation, an unnotarised representation agreement, a letter in Polish that nobody opened. We prepare the file, arrange fiscal representation where required, submit the VAT-R and VAT-UE to the competent office and handle the follow-up correspondence. The VAT number is issued by the Polish tax administration; our job is to leave them nothing left to ask.

Planning to store inventory in Poland, or already selling there? Get in touch with our team to find out whether you need a Polish VAT registration, OSS, or both.