Regulation introducing facilitations for entrepreneurs from the UK, Northern Ireland and Norway, signed by the minister

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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.

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