For foreign entities, this regulation means:
- No obligation to appoint a tax representative applies to entities from Great Britain, Northern Ireland and Norway.
- Companies from the UK and Norway can operate in Poland on the current terms.
Pursuant to the regulation, the taxpayer referred to in art. 18a paragraph. 1 of the VAT Act (a provision specifying the obligation to establish a tax representative), having a registered office or a permanent place of business in the territory of:
- United Kingdom of Great Britain
- Northern Ireland
- the Kingdom of Norway,
there is no obligation to appoint a tax representative. Therefore, these entities may conduct activities subject to VAT in Poland under the existing rules.
According to the regulation, when submitting a VAT declaration for January 2021, British entities, entities from Northern Ireland and Norwegian entities do not have to act through a tax representative.
The regulation will enter into force on the day following its promulgation, with effect from 1 January 2021.
