{"id":68200,"date":"2021-02-15T14:05:46","date_gmt":"2021-02-15T13:05:46","guid":{"rendered":"https:\/\/blog.hellotax.com\/blog\/?page_id=68200"},"modified":"2024-09-25T11:26:21","modified_gmt":"2024-09-25T09:26:21","slug":"vat-number-in-poland","status":"publish","type":"post","link":"https:\/\/hellotax.com\/blog\/vat-number-in-poland\/","title":{"rendered":"VAT number in Poland \u2013 All about threshold limits, Format and Application"},"content":{"rendered":"\r\n

If you sell goods in Poland or store inventory there, you may need a VAT number in Poland<\/strong>. This guide explains when a VAT number in Poland<\/strong> is required, what the Polish VAT number format looks like, which threshold limits apply, and how the registration process works for foreign businesses and online sellers.<\/p>\r\n

Need help getting your VAT number in Poland<\/strong>? Our VAT experts can support you with registration, compliance, and communication with the Polish tax authorities.
Contact hellotax for support<\/a><\/strong><\/p>\r\n\r\n\r\n\r\n

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VAT number in Poland \u2013 Format and name<\/h2>\r\n\r\n\r\n\r\n

Like everywhere else in Europe, the VAT number in Poland is necessary to identify companies. Here in Poland, it is called \u201c<\/strong>Numer Identyfikacji Podatkowej<\/strong>\u201d <\/strong>or short \u201cNIP\u201d. It starts with the country code \u201cPL\u201d which is followed by ten digits, e.g., PL0123456789.<\/p>\r\n\r\n\r\n\r\n

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Format of the Polish VAT Number:<\/strong><\/td>\r\n<\/tr>\r\n
Name<\/td>\r\nNumer Identyfikacji Podatkowej<\/td>\r\n<\/tr>\r\n
Country Code<\/td>\r\nPL<\/td>\r\n<\/tr>\r\n
Format<\/td>\r\nPL + 10 digits<\/td>\r\n<\/tr>\r\n
Example<\/td>\r\nPL0123456789<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table><\/div>\r\n<\/figure>\r\n\r\n\r\n\r\n

When to apply for a VAT number in Poland<\/h2>\r\n\r\n\r\n\r\n\r\n\r\n

VAT registration threshold in Poland for distance sales:<\/h3>\r\n\r\n\r\n\r\n

As of July 1, 2021, the EU introduced a unified distance selling threshold of \u20ac10,000 for cross-border sales within the EU. Once this threshold is exceeded, businesses are required to register for VAT in each EU member state where they sell goods, unless they opt to use the One-Stop Shop (OSS) system.

On January 1, 2025, the EU introduced an optional VAT exemption scheme for small enterprises (SMEs). Under this scheme, EU-resident SMEs can apply a VAT exemption across multiple EU countries if their total EU turnover does not exceed \u20ac100,000 annually, and their cross-border sales to other EU countries do not exceed \u20ac85,000 per calendar year. This initiative aims to reduce tax burdens and administrative barriers for small businesses. This scheme is only available to businesses established in the EU. Non-EU companies are not eligible for this VAT exemption.<\/p>\r\n

You can also review broader EU VAT thresholds<\/a><\/strong> if you sell across multiple member states.<\/p>\r\n

VAT Registration Threshold for Domestic Sales:<\/strong><\/h3>\r\n

For domestic sales within Poland, the VAT registration threshold is 200,000 PLN. Businesses exceeding this annual turnover are required to register for VAT in Poland.<\/span><\/p>\r\n\r\n\r\n\r\n

Be aware to apply early for a Polish VAT number. The VAT registration process in Poland typically takes between 2 to 6 weeks, depending on the completeness of the submitted documentation and the workload of the tax office. If you exceed the threshold limit before you are in possession of a VAT number in Poland, you might get into trouble with the Polish tax office.<\/p>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n

Storage of goods in Poland<\/h3>\r\n\r\n\r\n\r\n

The storage of goods also requires a VAT number in Poland<\/strong>. It is not possible to store goods there without a valid VAT ID linked to your VAT number in Poland<\/strong>. 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.<\/p>\r\n\r\n\r\n\r\n

Applying for a VAT number in Poland<\/h2>\r\n\r\n\r\n\r\n

Requirement for Fiscal Representative: <\/strong>Non-EU businesses are required to appoint a fiscal representative in Poland who is jointly and severally liable for the VAT obligations of the represented company. This representative must be established in Poland.<\/span><\/p>\r\n

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:<\/p>\r\n\r\n\r\n\r\n