VAT registration of a foreign company in Poland in 2026
When a non-resident needs Polish VAT, warehouse and FBA, B2B, B2C sales, OSS, tax representative and JPK_V7.
A foreign company may need Polish VAT without establishing a company or permanent establishment in Poland. The obligation depends on specific transactions, and not on simply having a Polish customer.
Goods in Polish warehouse
Moving your own goods from another EU country to Poland, selling them locally from a warehouse or shipping from Poland may trigger Polish VAT obligations.
An FBA warehouse often leads to registration, but the supply chain, inventory ownership and available simplifications must be checked before making a categorical conclusion. The record of the warehouse location in the platform panel itself does not describe the entire transaction.
An entity that does not have its registered office in Poland, as a rule, does not benefit from the Polish personal exemption of PLN 240,000.
B2B services
In the case of a typical service provided to a Polish taxpayer, the place of supply may be Poland, and the tax is settled by the buyer as an import of services. A foreign service provider usually does not register for this reason alone.
There are exceptions, including real estate, events, transportation and specific B2C services. The place of performance rule needs to be established.
B2C sales and the threshold of EUR 10,000
The EUR 10,000 threshold does not apply to every consumer service. It covers certain cross-border telecommunications, broadcasting and electronic services and intra-EU distance sales of goods, subject to conditions relating to the establishment of the supplier.
Once the threshold is exceeded, the VAT of the country of consumption applies. OSS is a voluntary simplification of the settlement of this tax, not mandatory registration.
Tax representative
A non-EU entity that is obliged to register as an active VAT payer in Poland generally appoints a tax representative. Regulations and agreements provide for exceptions for some countries.There is no single statutory price for representation. Liability and remuneration result from the regulations and the contract.
VAT-R, NIP and JPK
Registration takes place on VAT-R. The entity receives or uses the Polish NIP in accordance with the procedure for non-residents.
After registration, the scope of duties may include JPK_V7, invoices, records and tax payments. VAT-EU registration is separate and needed only for transactions covered by summary information.
The purchase of a service from a foreign contractor by a Polish buyer is not a purchase item in VAT-EU only because it constitutes the import of services.
IOSS and import
IOSS applies to certain sales of imported goods in consignments with an intrinsic value of up to €150. The platform does not always collect VAT; it depends on the sales model and its role as a supplier.
For shipments over EUR 150, normal import rules apply, but the taxpayer and the liable person are not always the consumer. Delivery conditions and customs declaration are decisive.
Sources
Do you need a Polish VAT settlement?
Oxyok provides accounting services for Polish JDGs - from PLN 49 + VAT per month. The scope of non-resident services requires a separate valuation.