Tax representative in Poland – who must appoint one and what are their obligations?
A tax representative is a key institution for foreign companies that want to legally operate in Poland and settle VAT. Find out when its appointment is mandatory, who can perform this function and what consequences are associated with it.
When does a foreign company need a tax representative?
If you run a company based outside the European Union (e.g. Norway, the USA, Switzerland or the UK after Brexit) and want to sell goods or provide services in Poland, you must appoint a tax representative to settle VAT.
Example:
A Canadian company sells software to customers in Poland. It has no branch or permanent place of business. In order to register for VAT in Poland and issue invoices with Polish VAT, it must appoint a tax representative.
Who can become a tax representative?
Not every company can fulfill this role. A tax representative must meet certain criteria:
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✅ have a registered office in Poland,
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✅ be registered as an active VAT payer for at least 2 years,
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✅ not have any tax or contribution arrears,
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✅ not be convicted of fiscal offences,
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✅ conduct business activities that enable reliable performance of this function (e.g. accounting office, tax office).
What are the responsibilities of a tax representative?
The representative acts on behalf of and for the benefit of the foreign taxpayer. His duties include:
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submitting VAT returns,
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keeping VAT records,
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representing the taxpayer before tax authorities,
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timely payment of VAT.
🚨 Note: joint and several liability
If a foreign taxpayer fails to settle their obligations to the Polish tax office, the office may demand payment from the representative. Therefore, this function is associated with responsibility and requires trust and experience.
Tax representative and VAT registration
The VAT register application (VAT-R form) for a taxpayer from a third country must include the details of the tax representative and a declaration of his appointment. Without this, registration will be rejected.
Summary: who needs a tax representative in Poland?
| Company Headquarters | Is a tax representative required? |
|---|---|
| Poland | ❌ No |
| EU Country | ❌ No |
| Non-EU country (e.g. USA, Canada, Norway) | ✅ Yes, mandatory |
