VAT Registration in Poland for Foreign Companies 2026
VAT registration in Poland for foreign companies in 2026. VAT-UE, non-resident, imports, warehouse, step by step. A practical guide.
A foreign company wants to sell goods or services in Poland? In many cases, it must register for VAT purposes in Poland — even without setting up a company.
In this guide, I explain how VAT registration for foreign companies works in Poland in 2026.
VAT registration in Poland for a foreign company
A foreign company selling in Poland may need a Polish NIP and VAT registration. Key factors: warehouse in Poland, B2C sales, country of establishment (EU / non-EU) and tax representative obligation.
Holding goods in a warehouse in Poland (own, 3PL, marketplace fulfillment) usually means mandatory VAT registration in Poland before the first sale.
Non-EU companies generally must appoint a tax representative in Poland who is jointly liable for VAT.
After registration the company receives a Polish NIP. For intra-EU transactions, registration as VAT-EU taxpayer (PL prefix) may be required.
Registration process
VAT obligation review: warehouse, B2C, B2B, import
Prepare company documents and translations
Submit VAT-R / NIP-2 and powers of attorney
Activate VAT and VAT-EU, configure invoicing and JPK
When is VAT registration necessary?
| Situation | VAT consequence |
|---|---|
| Warehouse or fulfillment in Poland | Mandatory Polish VAT |
| EU B2C sales without PL warehouse | OSS possible (€10,000 threshold) |
| Non-EU company sells in Poland | VAT + tax representative |
| B2B sales without warehouse | Often reverse charge / analysis |
Important: A warehouse in Poland is the most common trigger for mandatory VAT registration — even if the company only uses an external logistics operator. Lack of registration may block import VAT deduction and create arrears.
Have a foreign company selling in Poland? Let’s map your VAT duties.
Let's check →VAT registration depends on sales model, goods storage location, country of establishment and customer status. VAT-R and VAT-EU under the VAT Act. Tax representative for non-EU taxpayers: Art. 18a of the VAT Act.
Who must register for VAT in Poland?
1. Sale of goods in Poland
- You store goods in Poland (e.g., Amazon FBA, your own warehouse)
- You sell goods from a Polish warehouse to Polish customers
- VAT registration in Poland required — regardless of the 200,000 zł threshold
2. Services for Polish customers (B2C)
- Electronic services (software, streaming, e-learning) for consumers in Poland
- Below €10,000 per year — VAT of the entrepreneur's country
- Above €10,000 — Polish VAT (or through VAT OSS in the EU country)
3. Services for Polish businesses (B2B)
- Services from a foreign company to a Polish business → reverse charge (the Polish buyer settles VAT)
- No obligation to register for VAT in Poland (usually)
4. Import of services by a Polish company
- A Polish company buys services from a foreign company → the Polish company settles VAT (self-accounting)
- The foreign company does not need to register for VAT in Poland
How to register for VAT in Poland?
For EU companies
- VAT-R registration — registration form
- Trust documents — if through a tax representative
- No NIP? — you receive an EU NIP number (NIP eu)
For non-EU companies
- Tax representative — mandatory for non-EU companies
- VAT-R registration through the representative
- NIP eu — VAT number for non-residents
Tax Representative
Non-EU companies must appoint a tax representative in Poland:
- A natural or legal person based in Poland
- Responsible for the non-resident's VAT settlements
- Professional liability insurance required
- Cost: from 500 zł/month
VAT-UE vs Domestic VAT
VAT-UE
- Registration for intra-community transactions (intra-community acquisition of goods, intra-community supply of goods, import of services)
- Number: PL + NIP
- For EU companies that trade with Poland
Domestic VAT
- Full VAT registration in Poland
- For companies that have a warehouse or permanent establishment in Poland
- Requires filing JPK_V7
When to use VAT OSS instead of Polish VAT?
If you sell electronic B2C services across the EU:
- VAT OSS — a single registration (in the EU country where you are registered)
- You settle VAT for all EU countries from one declaration
- Threshold: above €10,000 per year
VAT OSS is an alternative to registering in each country separately.
Most Common Situations
Amazon FBA in Poland
- Amazon warehouse in Poland → Polish VAT mandatory
- VAT registration in Poland (NIP eu)
- Monthly JPK_V7
- Deduction of VAT on purchases in Poland
Online sales to Poland (dropshipping)
- Goods shipped from outside the EU → Polish customer
- Below €150: VAT collected by the platform (IOSS)
- Above €150: customs duty + VAT upon import
SaaS services for Polish customers
- B2B: reverse charge (the Polish company settles VAT)
- B2C: Polish VAT (or VAT OSS, if the company is from the EU)
FAQ
Does a foreign company need to have a NIP in Poland?
Yes, if it must register for VAT in Poland. It receives a NIP eu (for non-residents).
Does Amazon require VAT registration in every country with a warehouse?
Yes. Amazon FBA = VAT in every country where you have a warehouse.
Does a non-EU company need to have a tax representative?
Yes, when registering for VAT in Poland. The representative is responsible for settlements.
Does VAT OSS replace Polish VAT?
Only for cross-border B2C sales. If you have a warehouse in Poland — you must have Polish VAT.
Need Help?
I provide VAT registration for foreign companies in Poland — VAT-R, tax representative, JPK_V7. From 149 zł + VAT per month.
Reply to [email protected] or visit oxyok.com/en.
Note: A foreign company with a warehouse in Poland must register for VAT. Non-EU companies require a tax representative. VAT OSS for cross-border B2C sales. Before making a decision, consult an accountant.
Questions about accounting?
I run accounting for sole proprietors from 49 zł + VAT per month.
Get in touch