Due to the approaching BREXIT deadline, there are changes to the obligations of settling VAT tax on goods and
services for entrepreneurs registered for VAT purposes.
A British entrepreneur is required to appoint a Fiscal Representative if:
• Is a taxpayer referred to in Art. 15 of the VAT Act.
• Has no seat or fixed place of business in Poland, or another EU country
• Is based in Great Britain or from “third countries” with a permanent place of business in Great Britain
On 1st January 2021 above mentioned entrepreneurs will be treated in Poland as taxpayers from a third country,
Obligation to appoint a Fiscal Representative
Businesses will be required to appoint a fiscal representative for settlements of VAT tax in Poland and to submit
an agreement on the appointment of a fiscal representative, including updates of registration documents in this
regard. This obligation will apply to both businesses who register after 01/01/2021 and businesses already
registered in Poland as active VAT taxpayers.
Entrepreneurs who have so far obtained a VAT number in Poland will not be automatically deleted on 01.01.2021
and will not lose their VAT number. However, they will be obliged to immediately indicate a fiscal representative,
which is obligatory in Poland for companies from third countries.
To establish a Fiscal representative taxpayer has to submit UPL-1 authorization document for the fiscal
representative and/or the UPL-1 authorization document for the person authorized by the fiscal representative.
Such a position was confirmed by both the Voivodeship Administrative Court and the Supreme Administrative
Court, which were of the opinion the act of filing a declaration includes the act of signing it. Fiscal representative
as a party obligated to do filing of a tax declaration is also required to sign it and that excludes the possibility of
independent action by the taxpayer alone in this respect. This is because it is a power reserved by law for a fiscal
representative.
Formal fulfillment of the obligation to appoint a fiscal representative while settling the tax independently by the
taxpayer, omitting the fiscal representative, will be considered as circumventing the statutory obligation.
Therefore VAT declarations submitted by persons from taxpayer only as indicated under the existing UPL-1
authorizations will not be considered legally effective.
Accounting & Corporate Services provides fiscal representation services for companies from outside
the EU (also British firms after Brexit).
For detailed information, please contact acs@acs-group.pl
