VAT Fiscal Representative for non-EU companies

Nov. 16, 2020 Poland

The deadline for Brexit is approaching. The transition period will come to end on 31 December 2020. At that point, the UK will cease to be a member of the EU VAT system and EU Single Market. This has a significant impact on VAT for UK companies.

For the purpose of continuation or starting the business activity in Poland by the UK’s entrepreneurs, the same as for the entrepreneurs from other non-EU countries, it is required to appoint a fiscal representative in Poland.

ASB is a professional outsourcing provider of high-standard services in the areas of accounting, tax advisory, tax compliance, payroll, transaction advisory, and corporate services. Having almost 20 years' experience and employing nearly 250 specialists in the CEE region, we are well prepared to deliver the most profitable solutions for your business. Among our services, we provide fiscal representative services for foreign companies from non-EU countries.

Fiscal Representative

Based on the Polish VAT Act, it is a key institution allowing foreign entities to conduct business operations being subject to VAT in Poland. The Fiscal Representative should be appointed:

  • obligatory – by a foreign company from a non-EU country with no registered office or a fixed establishment in the EU Member State, and which performs in Poland the activities that should be reported according to VAT (e.g. domestic sales, intra-community transactions, export and import of goods) and is obliged to register as an active VAT taxpayer.
  • voluntary – by a foreign company from EU Member State willing to appoint a fiscal representative for their own needs.

Appointment of Fiscal Representative

The Fiscal Representative is appointed in a written agreement containing the obligatory elements listed in the Polish VAT Act, that is afterward submitted to the tax authorities.

The obligations of a fiscal representative are as follows:

  • preparation of tax settlement for a foreign entity, including submission of VAT returns, EC sales, and purchase lists, keeping and storing evidence and documentation for VAT purposes;
  • performing other activities resulting from VAT Act regulations, if authorized to do so in the contract, for example, representation during a tax audit.

Notice!

The Fiscal Representative is jointly and severally responsible along with the foreign taxpayer for VAT liabilities.

We approach the clients individually, trying to find the best solutions to properly fulfil tax obligations in Poland and the CEE region.

If you are interested in the fiscal representative services, VAT compliance, EORI and Intrastat support or tax consultancy services, please contact our specialists:

Anna Szafraniec
CEE VAT Compliance Director
E: aszafraniec@asbgroup.eu

Łukasz Woźniak
VAT Compliance Manager
E: lwozniak@asbgroup.eu