Obtaining VAT in Poland

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How to Obtain a VAT Number in Poland

A VAT number (or VAT payer number) is a unique identification number confirming that a company is registered with tax authorities as a Value Added Tax (VAT) payer in the European Union. In Poland, the VAT number corresponds to the tax identification number NIP (Numer Identyfikacji Podatkowej), which is assigned to a company at the time of its registration. For conducting foreign economic activities, buying and selling, or providing services outside Poland in countries where the tax system includes Value Added Tax, a company is obliged to be registered as a VAT and VAT-UE payer.

Do you need a VAT number in Poland?

Service fee: from PLN 500

Order Service

All international transactions between Polish and foreign VAT-registered counterparties are subject to a zero VAT rate. However, if the customer for your services or goods, located outside Poland, pays your invoice, and your company is not registered as a VAT payer, they will be obliged to pay Value Added Tax on the transaction amount in their country.

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Assistance in obtaining a VAT number for your company

We provide assistance with VAT payer registration in Warsaw, as well as other cities in Poland upon your request. .

VAT + VAT-UE

800 PLN 500 PLN

25% save

What is included in the service?

  • preparation of necessary documents
  • personal submission to the tax office in Warsaw or mailing documents in other cities
  • communication with tax office employees at all stages
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VAT + VAT-UE + EORI

800 PLN

VAT + customs number

What is included in the service?

    • preparation of necessary documents
    • personal submission to the tax office in Warsaw or mailing documents in other cities
    • communication with tax office employees at all stages
    • obtaining an EORI customs number
Click here

VAT Number in Poland – Is Registration Mandatory?

In Poland, there is a turnover threshold after which registration as a VAT payer becomes mandatory. For 2024, this threshold is set as follows:

  • Turnover of 200,000 Polish Zloty (PLN) for the current calendar year.

If your company’s turnover for the calendar year does not exceed 200,000 PLN, you may benefit from exemption from mandatory VAT payer registration. This means you do not need to register and pay VAT until your turnover exceeds this threshold. If your company’s turnover exceeds 200,000 PLN within a calendar year, you are obliged to register as a VAT payer and start charging and paying VAT from the moment this threshold is exceeded.

Some types of activities require mandatory VAT payer registration regardless of the turnover level. These activities include, for example, trading in excise goods (alcohol, tobacco products), as well as activities in the field of consulting and certain professional services.

Foreign companies operating in Poland may also be obliged to register as VAT payers.

What VAT rates apply in Poland?

In Poland, various Value Added Tax (VAT) rates apply, depending on the type of goods and services. For 2024, the following VAT rates are in effect in Poland:

  • Standard rate: 23% – Applies to most goods and services, including electronics, cars, consulting services, and more.
  • Reduced rates:
  • 8%: Applies to certain categories of goods and services, such as medical equipment, specific construction works, housing, transport services, and some food products.
  • 5% Applies to certain basic food products (e.g., bread, milk, vegetables), books, and specialized printed publications.
  • 0%: Applies to exported goods and services, international transport services, as well as some specific goods and services, such as certain medical supplies.

VAT exemption:

  • Some goods and services are exempt from VAT, including educational services, medical services, financial services, and insurance.

Changes in VAT rates

VAT rates may change depending on the economic situation and government decisions. Therefore, it is recommended to regularly check current information on official tax authority websites or consult with tax specialists.

Procedure for Obtaining a VAT Number in Poland

If your activity requires mandatory registration as a VAT payer or you have reached the turnover threshold of 200,000 PLN, you must submit form VAT-R to the tax office. This can be done in person or by mail.

What documents to attach to form VAT-R

  • KRS excerpt
  • Articles of Association
  • Agreement for registered office services
  • Statement from the board that the company has not conducted export-import operations or provided services outside Poland prior to submitting the application
  • Justification for VAT payer registration

Deadlines and Cost

  • The regulatory period for obtaining a VAT number in Poland is up to 30 days. In practice, everything depends on the specific tax office and city of registration, and the timeframe can range from 7 days to several months.
  • The registration process and obtaining a VAT number are free (if you handle everything yourself)

How to check if a company has a VAT number?

Before conducting export-import operations, you can check if an external VAT number (VAT-UE) has been assigned to your company or your counterparty on the official website of the European Commission VIESS. On the website, you can select any EU country, enter the number, and verify its validity.

To check an internal VAT number (for domestic operations), you can use the VAT payer search form.

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