Companies who intend to make taxable supplies in Poland should consider if they are required to register for Polish VAT. The current distance selling threshold for Poland is PLN 160,000 per annum and once exceeded will require your business to register for VAT within Poland. You also have a requirement to register for VAT in Poland if you are storing goods within the country.
For non-eu businesses the threshold is nil and you will require to register for VAT before making your first sale and you will also require a fiscal representative. There are a number of documents required for registration in Poland and the process could take up to 8 weeks for a successful registration.
Do i need a Polish fiscal representative or agent?
In accordance with the EU VAT Directives, a Polish fiscal representative or agent is not required if a company is a resident in another EU member state. Only in the case of a Non-EU company registering for VAT is when a Polish local fiscal representative is required to be jointly and severally liable for the VAT.