VAT registration and VAT-5 confirmation: what is the PLN 170 fee for?

VAT registration for a business is free. It should not be confused with applying for additional VAT-5 registration confirmation. The Ministry of Finance guide “Starting a business” distinguishes these two situations in its “Registration costs” section.

Registration itself: no fee

You do not pay for VAT registration itself as a business. The PLN 170 amount specified by the Ministry of Finance is not the price of obtaining VAT taxpayer status.

VAT-5 confirmation: the option to apply

A business may apply for VAT-5 registration confirmation. This is not a mandatory part of every registration.

The Ministry of Finance states that, if a business makes such an application, it is required to pay stamp duty of PLN 170. The decision to apply for confirmation is therefore optional; the payment obligation specified by the Ministry relates to that application, not to registration itself.

Optional organizational checklist

To help organize the matter, you can ask yourself two questions:

• Am I dealing only with VAT registration itself?
• Do I also intend to apply for VAT-5 registration confirmation?

This is only an organizational recommendation, not an official requirement or an additional registration stage.

This guide explains only the difference between registration and additional confirmation. It does not determine whether you are required to register for VAT or describe the procedure for applying for VAT-5 confirmation.