Question : We are a Swiss company that will be opening up a Polish distribution centre in Poland. The customers (in Poland, European Union and outside) will be supplied from our distribution centre in Poland and majority of the transactions will be B2B. We do not have fixed establishment in any of the European Union countries. Is our company obliged to register to VAT in Poland?

Answer: According to the provided information the Swiss company will perform the following operations from Poland:

-local sales in Poland

-intra-Community deliveries to the EU clients

-export to non-EU clients

Taking into consideration the above your Swiss company has to register to VAT in Poland and appoint a Fiscal Representative. Intertax provides all the services required i.e. not only monthly VAT compliance but also fiscal representation services.   

The operations described in the business model will be reported in the VAT returns, SAF-T files and EC sales lists according to the Polish VAT rules. In the case the goods will be acquired from the EU countries you will report also intra-Community acquisition of goods. You will be also entitled to recover the VAT charged by the Polish suppliers.

After exceeding certain thresholds all intra-Community transactions will be reported also in Intrastat reports which can be also handled by us.

Check our service VAT Registration here http://qqtcdof.cluster026.hosting.ovh.net/europetax/services/vat-registration-in-the-eu/