In Poland it is a requirement that businesses that do not reside with the European Union require a fiscal representative within Poland who is liable for the VAT due. A Fiscal representative is a local VAT agent that is responsible for the timely and accurate filing of your tax reports and payments within Poland. This generally means stricter rules, higher pricing and a longer registration time due to the due diligence required before taking on a client under a Fiscal registration.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients and in most cases they are held jointly and severally liable for their clients VAT. In the case of misreporting of VAT or late filings the fiscal rep. will be held liable for any missing/unpaid VAT. To protect against unpaid VAT it is common for a deposit or bank guarantee to be taken when appointing a Fiscal Representative.