According to the Polish VAT law provisions a taxpayer not having a registered office or a fixed establishment in the territory of a Member State, subject to the obligation to register as an active VAT taxpayer, is required to appoint a fiscal representative.
This rule applies generally to all non-EU taxpayers and will refer to the UK companies as from 01.01.2021 as well. There are however situations which exclude the obligatory appointment of fiscal representative.
A British company selling goods online from Poland, buys comprehensive warehouse services from a company in Poland. They include: warehouse management, services administration related to the movement of goods, customer service, provision goods of adequate quality and collection of goods in the warehouse, as well as delivery of goods from warehouse (i.e. logistics services). The entire warehouse is dedicated to the needs of this British taxpayer.
Tax office in the official tax ruling stated that to have a fixed establishment it is not necessary for a taxpayer to have its own personnel and technical resources. The taxpayer must, however, be entitled to comparable control over personnel and technical facilities. The tax administration ruled that this British company has therefore a fixed establishment in Poland.
The ruling has numerous consequences for the taxpayer and among them there is one which can be considered definitely as an advantage. Since this taxpayer has a FE in Poland, it is not required to appoint a fiscal representative in Poland as from the 1st January 2021. The same conclusion applies to all non-EU companies so tax analysis regarding the fixed establishment is strongly recommended.
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