A foreign company has no registration threshold in Poland. One taxable transaction is enough: a local sale, an import, or simply storing goods in a Polish warehouse. This page explains when you must register, what we file for you, and where sellers usually get it wrong.
When you must register
- Your stock is stored in Poland, including a marketplace fulfilment centre.
- You sell goods that are already located in Poland at the time of sale.
- You import goods into Poland or move your own stock here from another EU country.
- You provide services taxed in Poland to customers who are not businesses.
OSS does not replace a Polish registration
This is the single most common mistake. The One Stop Shop covers distance sales to consumers across the EU, but it does not cover stock held in another member state. If a marketplace moves your inventory to a Polish warehouse, you need a Polish VAT number in addition to OSS, and you need it before the first sale from that stock.
What we do
- VAT-R registration and, where required, VAT-UE for intra-community transactions.
- Monthly JPK_V7 files, which combine the return and the records in one submission.
- EC Sales Lists and Intrastat once you cross the reporting thresholds.
- Correspondence with the tax office, including verification questions during registration.
- KSeF authorisations, which apply to VAT registered entities from 2026.
Companies established outside the EU generally need a fiscal representative in Poland. Tell us where your company is registered and we will confirm whether that applies to you.
Frequently asked questions
How long does Polish VAT registration take?
Two to six weeks in practice. The tax office often sends verification questions about the business model, the warehouse address and the contracts, and the clock effectively restarts with each round. Complete documents at the first attempt are the fastest route.
Do I need a fiscal representative?
Companies established in the EU do not. Companies from outside the EU normally do, unless their country has an agreement on mutual assistance in tax matters with Poland. The representative is jointly liable for the VAT, which is why the service is priced separately.
What are the penalties for registering late?
Output VAT on past sales becomes due with interest, and the right to deduct input VAT from that period may be limited. Marketplaces also block listings when a required VAT number is missing, which usually costs more than the tax itself.
