VAT Number in Poland: How to Obtain, Deadlines, Cost

Basics

What a VAT number is and how it differs from NIP

NIP (Numer Identyfikacji Podatkowej) is assigned to a company automatically upon registration in KRS or CEIDG. It is used for settlements with the tax office, ZUS and Polish counterparties.

A VAT number is not a separate code but a status. Once a company is registered as an active VAT payer, its NIP simultaneously becomes its VAT number. The number itself does not change — what changes is the company's legal status in the register of taxpayers.

VAT-EU (VAT-UE) is an extension of the status for transactions with counterparties in other EU countries. A country prefix is added to the number — PL, for example PL1234567890. That is the form in which the number is checked in the EU-wide VIES system.

The order is: first NIP when the company is registered, then — upon a separate application — VAT payer status, and for EU trade additionally VAT-EU status. Neither is assigned automatically.

Obligation

Who must register in 2026

Threshold for Polish companies

From 1 January 2026 the exemption threshold (zwolnienie podmiotowe) has been raised from 200,000 to 240,000 złoty of annual turnover. While turnover stays below this amount, registration is voluntary. Once the threshold is passed, registration becomes mandatory from the moment it is exceeded, not from the start of the following year.

Companies that exceeded 200,000 zł in 2025 but stayed under 240,000 zł may, under transitional rules, return to the exemption from 1 January 2026 without the usual one-year wait. If your turnover sits close to the line, this point is worth reviewing case by case.

Activities with no right to exemption

Regardless of turnover, registration is mandatory for companies that:

trade in excise goods — alcohol, tobacco, fuel;
provide legal, consulting and a number of other professional services;
sell goods remotely through online platforms in certain categories;
carry out activity expressly excluded from the exempt list in Art. 113 of the VAT Act.

Foreign companies with no establishment in Poland

This is where mistakes happen most often. If the company is registered outside the EU and has no fixed place of business (siedziba) in Poland, the turnover exemption does not apply to it at all — registration is mandatory from the very first taxable transaction, regardless of the amount.

For EU companies the rules have softened: from 1 January 2025 they too may claim the turnover exemption on equal terms with Polish companies, provided they stay within a single EU-wide limit. For businesses outside the EU the relief remains unavailable.

Rates

VAT rates in Poland in 2026

23%standard

Most goods and services: electronics, cars, consulting, IT services.

8%reduced

Some construction services, medical equipment, passenger transport, certain foodstuffs.

5%preferential

Basic foodstuffs — bread, milk, vegetables — books and specialist printed publications.

0%zero

Export outside the EU, international transport, supplies between VAT-EU payers within the Union.

zw.exempt

Educational, medical and financial services, insurance.

The list of preferential categories is revised from time to time. For a specific activity it is better to check the current PKWiU classification or consult an accountant before issuing the first invoice.

The difference

VAT or VAT-EU: when each status is needed

Ordinary VAT status covers transactions inside Poland. VAT-EU status is needed if the company:

buys or sells goods to counterparties in other EU countries;
provides or receives services from EU partners under the reverse charge scheme;
expects to exceed 50,000 złoty in transactions with European counterparties this year — this applies to companies that otherwise use the VAT exemption.

Transactions between VAT-EU payers from different EU countries are zero-rated — the recipient pays and declares the tax in their own country.

If your counterparty pays an invoice while your company is not registered as a VAT-EU payer, the partner risks becoming liable for the tax at home. For you that means reputational damage and lost deals.

Procedure

How registration works, step by step

1 Preparing the documents A KRS extract for a Sp. z o.o. or a CEIDG entry for a sole trader, the articles of association, the registered address agreement, a board statement on the nature of the business and a justification of the registration.
2 Completing and filing the VAT-R form The form is filed with the tax office at the company's place of registration — in person, by post or through an authorised representative under a power of attorney.
3 Waiting for the tax office decision The statutory period is up to 30 days. In practice it ranges from 7 days to several months: it depends on the particular tax office and on whether the inspector raises questions about the justification.
4 Receiving the status The company appears in the register of VAT payers. The status can be checked online — how exactly is explained below.

Most delays come not from the form but from the justification: the inspector needs to understand why the company wants VAT payer status and whether it carries on real business.

Pricing

How much VAT registration costs

Official fees

0 zł Filing the VAT-R formRegistration with the tax office itself is free.

17 zł Stamp duty on the power of attorneyIf the form is filed by a representative rather than the director in person.

170 zł Certificate of VAT registrationNot mandatory. Issued on separate request if a bank or counterparty asks for it.

Our service

VAT + VAT-UE

VAT payer status and a number for working with counterparties in the EU.

500 zł 800 zł −25%

Government stamp duties are paid separately

preparation of the full document package
justification of the registration for the inspector
filed in person in Warsaw or by post elsewhere
communication with the tax office at every stage
VAT status and a VAT-EU number

VAT + VAT-UE + EORI

If the company plans to import or export outside the European Union.

800 zł

Two numbers at once — faster than obtaining them separately

everything from the VAT + VAT-UE package
preparing and filing the EORI application
support until the customs number is issued
consultation on starting foreign trade

The exact price depends on the company's jurisdiction, whether the document package is ready and how urgent it is. For companies outside the EU, arranging a fiscal representative is quoted separately.

Not sure whether VAT is mandatory in your case?

Five questions and you will know whether registration is required, whether a fiscal representative is needed and what the service will cost.

No prepayment, no obligation

Non-residents

What foreign owners should know

If the director or beneficial owner is a non-resident and the company has no physical presence in Poland, extra considerations apply.

Mandatory outside the EU

Fiscal representative

Companies outside the EU must in most cases appoint a local entity that bears joint liability for correct payment of the tax. Norway and the United Kingdom are the exception: they register directly. EU companies do not appoint a representative.

Documents

Sworn translation

All constitutional documents not in Polish must come with a sworn translator's translation (tłumacz przysięgły). The tax office will not accept an ordinary translation.

No travel

Power of attorney

If the director cannot file in person, a notarised power of attorney is issued to a representative — with an apostille if the document was issued outside Poland.

Since 2023

Registration without a NIP

The VAT registration process can start before the NIP tax number is issued. Particularly useful for foreign companies, for whom obtaining a NIP tends to drag on.

Afterwards

What happens after you get the number

Getting the status is not the finish line but the start of regular obligations.

Monthly by the 25th

JPK_V7 reporting

Active VAT payers submit the single control file JPK_V7M (or JPK_V7K for quarterly settlement) to the tax office — a line-by-line breakdown of all invoices issued and received.

Deals above 15,000 zł

Checking the white list

Since 2020 payments on such deals may only go to accounts listed in the Ministry of Finance register (biała lista podatników VAT). Otherwise the payment is not recognised as a cost and the buyer bears joint liability for the seller's tax.

For foreign trade

EORI number

If the company plans to import or export outside the EU, an EORI customs number is also required. It is convenient to obtain it together with VAT.

Verification

How to check a counterparty's VAT number

Within the EU

The VIES system

A European Commission service: enter the country code and the number and it shows whether the counterparty's VAT-EU status is active. Open VIES

Within Poland

Wykaz podatników VAT

The register on podatki.gov.pl. The counterparty's white-list bank account can be checked there too.

It is worth checking a counterparty before every large deal — it takes a couple of minutes but protects you from joint liability for someone else's tax debts.

Risks

What happens if you register late

If a company was required to register but kept trading without the status, the tax office may assess tax for the entire period of actual activity and add interest and a penalty.

For a foreign counterparty, your lack of registration means they pay VAT on the transaction in their own country. That damages relationships with partners and makes your company less attractive to work with in the EU.

Registering on time costs several times less than sorting things out retroactively.

Why registration is worth delegating

The VAT-R form looks simple, but delays usually come down to the justification, the document package and dealing with a particular inspector — especially when the director or beneficial owner is not a Polish resident. We handle registration end to end:

we prepare and translate the document package;
we file the VAT-R form in person in Warsaw or by post anywhere in Poland;
we correspond with the tax office and resolve the inspector's questions;
if needed we obtain EORI and arrange a fiscal representative.

Questions

Frequently asked questions about VAT in Poland

Do I have to get VAT right when the company is registered?

No. A company may operate without VAT payer status while its turnover stays below 240,000 złoty a year and its activity is not on the mandatory registration list. Foreign companies with no establishment in Poland are the exception: no turnover threshold applies to them.

How does VAT-EU differ from ordinary VAT?

Ordinary VAT covers deals inside Poland. VAT-EU extends the status to trade and services with counterparties in other EU countries: transactions are zero-rated and the receiving party declares the tax.

How long does it take to get the number?

Formally, up to 30 days from filing the VAT-R. In practice, from 7 days at quieter tax offices to several months if the authority raises questions about the justification or the company's activity.

Does a non-resident company need a fiscal representative?

Yes, if the company is registered outside the European Union — except for companies from Norway and the United Kingdom. Companies from EU countries do not appoint a fiscal representative.

Can VAT be obtained remotely, without the director travelling?

Yes. Documents are filed through a representative under a notarised power of attorney (apostilled if issued abroad), and the VAT-R form is sent by post to the tax office at the company's place of registration.

How do I check that a counterparty has a valid VAT number?

For transactions within the EU — through the European Commission's VIES system. To check the status and linked bank account inside Poland — through the "Wykaz podatników VAT" register (biała lista) on podatki.gov.pl.

What happens if I register late?

The tax office may assess tax retroactively for the whole period of activity and add interest and a penalty. Foreign counterparties who dealt with an unregistered company may end up liable for the tax at home — which creates reputational risk for the deal.

How much does VAT registration cost?

Filing the VAT-R form is free. Additional costs are 17 złoty of stamp duty on the power of attorney if a representative files, and 170 złoty for an official registration certificate if a bank or partner needs one. Professional end-to-end support starts at 500 złoty.

Is EORI needed separately if the company already has VAT?

Yes, EORI is a separate customs number for import and export operations outside the EU. VAT and EORI can be obtained at the same time, which speeds up the start of foreign trade.

Request VAT registration

Answer five questions and we will give you the timeline, the price and the list of documents needed in your specific case.

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VAT and VAT-EU number turnkey

VAT and VAT-EU registration

VAT, VAT-EU and customs EORI

Where is the company registered?

What annual turnover do you expect?

Do you work with counterparties in the EU?

Do you import or export goods outside the EU?

What does the company do?

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