VAT Fiscal Representative for non-EU companies

Non-EU established companies should appoint a Fiscal Representative to operate in most EU countries. The Fiscal Representative is required for entrepreneurs starting their operations in Poland.

Exception! As of January 1, 2021, the British and Norwegian companies are exempt from the obligation to appoint a Fiscal Representative in Poland. This change was announced on February 26, 2021, and came into force retrospectively from the beginning of 2021.

ASB is a professional outsourcing provider of high-standard services in the areas of accounting, tax advisory, tax compliance, payroll, transaction advisory, and corporate services. Having almost 20 years’ experience and employing nearly 250 specialists in the CEE region, we are well prepared to deliver the most profitable solutions for your business. Among our services, we provide fiscal representative services for foreign companies from non-EU countries.

Fiscal Representative

On the basis of the Polish VAT Act, it is a key institution allowing foreign entities to conduct business operations being subject to VAT in Poland. The Fiscal Representative should be appointed:

• obligatory – by a foreign company from a non-EU country with no registered office or a fixed establishment in the EU Member State, and which performs in Poland the activities that should be reported according to VAT (e.g. domestic sales, intra-community transactions, export and import of goods) and is obliged to register as an active VAT taxpayer.
• voluntary – by a foreign company from EU Member State willing to appoint a fiscal representative for their own needs.

Appointment of Fiscal Representative

A fiscal representative is appointed in a written agreement containing the obligatory elements listed in the Polish VAT Act, which is afterward submitted to the tax authorities.

The obligations of a fiscal representative are as follows:

• preparation of tax settlement for a foreign entity, including submission of VAT returns, EC sales, and purchase lists, keeping and storing evidence and documentation for VAT purposes;
• performing other activities resulting from VAT Act regulations, if authorized to do so in the contract, for example, representation during a tax audit.

Notice!

The Fiscal Representative is jointly and severally responsible along with the foreign taxpayer for VAT liabilities.

We approach the clients individually, trying to find the best solutions to properly fulfill tax obligations in Poland and the CEE region.

If you are interested in the fiscal representative services, VAT compliance, EORI, and Intrastat support or tax consultancy services, please contact our specialists: