Polish VAT Number Registration
When do you need a Polish VAT number?
You need a Polish VAT number if:
- You purchase goods in Poland, pay Polish VAT, and subsequently (1) deliver these goods within Poland and other EU countries or (2) export these goods outside the EU.
- You import goods into Poland from outside the EU and then sell them in Poland and other EU countries.
- You sell goods online to private individuals in Poland and reach the distance selling threshold of €35,700 (PLN 160,000).
- You transfer your own goods to Poland, which constitutes a fictitious intra-community delivery.
- You sell goods online via Amazon. If you sell goods in other EU countries through the Pan-European FBA program, you must register for VAT directly in those EU countries.
*Are you planning to sell via Amazon’s Pan-European program? Keep in mind that you will become VAT liable in 6 EU countries (Germany, France, Italy, Spain, Poland, and the Czech Republic). **FBA stands for Fulfilment by Amazon, and Amazon’s storage facilities are referred to as “fulfilment centers.”
Applying for the One Stop Shop Poland
Since July 1, 2021, the threshold amounts for intra-EU distance sales per EU country have been abolished. Instead, there is a single threshold of €10,000 (applicable to all intra-EU distance sales of goods, along with the sale of digital services to consumers in the EU).
Once you exceed the threshold of €10,000, you should charge the VAT rate of the EU country where your customer is located. At that point, you qualify for the One Stop Shop (OSS) scheme. You will then file VAT returns with the tax authorities once per quarter. The tax authorities will ensure that the VAT is correctly allocated to the respective countries.
You can handle your foreign VAT returns in two ways:
- You can file a local VAT return in each EU country where you have made sales.
- You can file a quarterly OSS return with the tax authorities. To do this, you need to register your business for the “Union Scheme” within the new one-stop system.
Applying for a Polish VAT Number for Amazon FBA
To use Fulfilment by Amazon (FBA), you will need a Polish VAT number. If you don’t have one, your Amazon account will be blocked immediately. Amazon.pl requires a Polish VAT number for selling via Amazon FBA from the Polish distribution center.
Once you have obtained it, you can sign up for Amazon FBA, and often, the products will be delivered to the customer the next day.
What do you receive when you apply for a Polish VAT number?
When applying for a Polish VAT number, you will receive the following documentation:
- Numer Identyfikacji Podatkowej (NIP): The Polish VAT number. For example: PL1234567890 (country code PL + 10 numbers).
If we apply for the Polish VAT number on your behalf, we will handle these documents for you.
How can you apply for a Polish VAT number?
Would you like us to apply for a Polish VAT number on your behalf? You can submit an application directly through this button. If you need more information or have questions, you can also schedule an appointment for a no-obligation personal consultation.
Get your Polish VAT number