Recently, a lot of amazon sellers have received the notification email about the VAT number of Poland uploaded by the platform. This is another European country that has been notified by Amazon to register the VAT after The UK, Germany, Italy, France and West.

Email notifications received by Amazon sellers

In fact, the registration requirement in Poland has long been established. According to European tax regulations, any local storage in Europe or remote sales exceeding a threshold are required to register in the country. You know, if you open Amazon pan-european plan,Then there are warehouses in Poland and the Czech Republic, which have met the requirements for local VAT registration.

So why has Amazon only recently sent out a sign-up notice?

Amb has learned that Amazon will launch a Polish site early next year, which will break the five-country pan-European site pattern and, as an emerging site country, will also strengthen tax compliance requirements. Therefore, the demand for VAT registration in Poland is increasing day by day.

With years of experience in dealing with European tax issues, the Polish tax authorities have limited manpower and material resources. If the new site is officially opened, there may be a rush of applications, resulting in delay in processing. So I suggest you, if you have stock in Poland and use pan-European,Be sure to avoid the rush hour and apply early.

In most cases, Poland's VAT rate is 23%,There is also a special tax rate in Poland, but most of this is for local services and not for cross-border e-commerce.

If it is Local Polish enterprises,owner of an enterprise with an annual turnover of less than Zloty 200,000 is exempt from VAT registration. Monthly reports must be submitted to the VAT department and reports and payments will be made on the 25th day after the reporting period. If there is VAT reported on the VAT return during the reporting period during which the VAT problem occurred, the input VAT may be deducted.

Similarly, for There is no tax baseline for cross-border e-commerce without a company operating in Poland.

1、Original business license with translation

2、Original legal person id card with translation

3、Briefly introduce the main business and transaction process

4、VAT information for other EU countries

1、Sales reports

2、Customs clearance paper

3、In case of zero declaration, a zero declaration letter is required

1、Polish fines can be up to 30% of VAT if companies claim an excess VAT refund or pay less than the amount applicable for the relevant period.

2、If the invoice is inconsistent with the fee, and the tax bureau finds these inconsistencies during the audit process, the penalty can reach 100%.

According to the Polish VAT rate, polish import value tax can be refunded, VAT credit in principle automatically carried over to the next period, unless the refund has been applied for. Under current polish rules, the Polish authorities pay a 60-day time limit to reimburse VAT rebates.

Of course, this limit will be reduced to 25 days if you meet certain conditions, such as providing bank proof of payment for invoices that are paid in cash with a total of less than 15,000 PLN. If the above conditions are not met, the 60-day limit will still apply.

Can foreign companies register VAT in Poland?

Foreign companies from both eu member states and non-EU countries can register VAT in Poland. In order to obtain polish VAT and EU VAT numbers, there is no need for the foreign entity to have a fixed establishment, branch or subsidiary in Poland.

Mandatory VAT registration in Poland

In general, under the Polish VAT Law, the following transactions are subject to VAT in Poland:

1. Plans to sell goods or provide services in Poland;

2.Export of goods (outside the EU);

3.Imports of goods (from outside the EU);

4.Procurement within the EU;

5.Within the European Union.

Therefore, any foreign company undertaking one of the designated transactions is obliged to register VAT in Poland and obtain the Polish TAX number (NIP)

About tax payment

From 1 January 2020, taxpayer customers who are liable for VAT in Poland will get one Exclusive separate account,All VAT payments are made through this account. This means that every VAT payer has a unique bank account information when paying Polish taxes. Therefore, you will find that the account information is different from company to company. If there are customers who do VAT in the Middle East, they will find that the payment account is similar to the tax bureau payment account in the Middle East and uae. They can directly make the payment to the tax bureau without handling by an agent. That is to say Polish Tax Office accepts direct transfer payments from overseas accounts, So you can pay directly to the tax bureau through the bank IBAN, No tax payment is required.

You can check your Polish VAT number at the following link to the separate tax payment account assigned to you by the Polish Tax Office:

https://www.podatki.gov.pl/generator-mikrorachunku-podatkowego