Fiscal representative service

What is fiscal representation?

If your company is a non-EU business you must appoint a Fiscal Representative in Poland. If you are a British company this may concern you very soon due to Brexit, so please contact us to get additional information.

If your company is a EU business you are also allowed to appoint a Fiscal Representative in Poland voluntarily.

Fiscal representation from Europe – Tax

Fiscal Representative Services – are the services for:

Non-EU companies, as the non-EU companies must appoint a Fiscal Representative in Poland
EU companies if they choose appoint a Fiscal representative voluntary in Poland

Polish VAT law provisions concerning the VAT registration of companies not established or not having fixed establishment in the EU

Art.18a of Polish VAT Act

1.The taxpayer (…) not being established or not having permanent place of business (fixed establishment) in the territory of a Member State, subject to the obligation to register as an active VAT taxpayer is obliged to appoint a Fiscal Representative.

2. A taxpayer with a registered office or fixed establishment in a Member State other than that of Poland may appoint a fiscal representative.

3. The minister competent for public finance may specify, by regulation, cases in which there is no obligation to appoint a fiscal representative, taking into account the need to ensure proper tax settlement by entities without a business establishment or fixed establishment in the territory of a Member State.

Art.18b of Polish VAT Act

1. A natural person, a legal person or an organizational unit without legal personality can be a fiscal representative, if he jointly he meets the following conditions:

1) has its registered office in the territory of the country

2) is registered as an active VAT taxpayer, and in the case referred to in art. 18d paragraph

1 – as an EU VAT taxpayer

3) during the last 24 months, has not have any arrears with payments of individual taxes constituting the state budget income, exceeding separately in each tax respectively 3% of the amount of due tax liabilities in particular taxes (…)

4) for the last 24 months a natural person who is a taxpayer (…) has not been legally convicted on the basis of the Act of 10 September 1999. – Penal Tax Code (Journal of Laws of 2018, item 1958, as amended) for committing a tax offense.

5) is entitled to perform tax consultancy in accordance with the provisions on tax consultancy or to provide bookkeeping services in accordance with the provisions on accounting.

A fiscal representative shall be appointed by means of a written contract, which should contain:

1) the names of the parties to the contract and their addresses and identification data for

the purposes of tax, value added tax or tax of a similar nature, respectively

2) address at which the documentation for tax purposes will be kept and stored

3) a statement of the entity that is appointed the tax representative on the fulfillment of the conditions referred to in paragraph 1

4) scope of authorization in the case specified in art. 18c paragraph 1 point 2

5) in the case referred to in art. 18d paragraph 1, consent of the fiscal representative to perform the duties and activities of the taxpayer for whom he was appointed, on his own behalf and for the benefit of that taxpayer.

Important: Fiscal Representative is jointly liable for the Client’s fiscal obligation therefore this role is extremely risk burdened and the responsibility of the Fiscal Representative is consequently unlimited. Intertax

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