Documents needed to start
- Articles of Organisation/ Articles of Incorporation/ Business Extract.
- Director’s proof of address X2: these can be electricity/water/phone bills or bank statements.
- Valid passport.
- AVASK application form.
Required registrations and timeframes:
- VAT EU company: approximately 2 months
- VAT non-EU company : approximately 2 months
- Takeover: 12-16 weeks
Documents requested by the Tax Office
- Existing EU VAT certificates (if any).
- Polish Bank Account (needed to refund VAT).
- Hand-signed power of attorney’s to be posted to Poland.
VAT Number Format: PL1234567890
Filing Frequency: Monthly.
Filing & Payment Deadline: Filing & Payment due 25 days after filing period ends.
Repayments: VAT repayments are made by the Tax Authority to a Polish bank account generally within 60 days of receiving the return.
VAT Rates:
- Standard: 23%
- Reduced Rate 1: 8%
- Reduced Rate 2: 5% | Generally applies to food & drink, medication & books.