INTERTAX AUDIT SP. Z O.O.
TAX CONSULTANCY COMPANY
Main +48.225.512.570
Fax: + 48 228.263.266
e-mail: audit@intertax.pl
1. New Directive regarding VAT claim in EU countries From the 1st of January 2010 Directive 2008/9/EC has come into force in 27 European Union countries. 2. Change of EU rules since 1st January 2010 regarding place of supply of services. From the 1st of January 2010 Directive 2006/112/EC has been changed by Directive 2008/8/EC.
Basic information concerning the registration for VAT in Poland
Under the Polish VAT regulations non-residents who will carry on VAT-able activities in Poland, are obliged to register for Polish VAT. The entities who meet the conditions mentioned above should complete an application for VAT registration and submit it to the relevant Tax Office before the day when they start business activity in Poland. The Head of The Fiscal Office will be obliged to issue decision on VAT Number.
In addition to this, taxpayers who are not established or who not reside in Poland or in the other country of EU, shall be obliged to designate a tax representative. The tax representative shall be held jointly liable for the tax obligations of the taxable persons he represents. The tax representation has to be concluded through notarial deed between taxpayers and person or company, which will be treated as a tax representative.
A company registered for VAT purposes in Poland is obliged to maintain VAT registers in Poland and submit VAT returns to the Tax Office. As a rule, entities, which are permitted to provide bookkeeping or tax advisory services are allowed to maintain VAT registers and submit VAT returns.
In accordance with Polish VAT Act, Company will be obliged to complete the following registration documents: VAT-R, NIP-2 (if applicable VAT-R UE). All documentation shall be completed in Polish.
Additionally, the following documents shall be enclosed to the application for registration:
- the agreement documenting the taxable activities performed in Poland
- the agreement with the Polish bank stated that there is a bank account opened in Poland
- copy of excerpt from the Registration Court
- power of attorney for the person who would represent the Company in front of Polish tax authorities
- the agreement for maintaining VAT registers into Poland
Any documents in foreign language should be translated in Polish with a sworn translation. Intertax will arrange the sworn translation if requested.