Bringing Your Goods to Poland – When Is VAT Registration Required?

Moving your own goods to Poland may trigger VAT registration obligations even before you make your first sale.

For international businesses, Poland is an attractive location for warehousing, distribution and access to the European market. However, moving inventory into Poland can have VAT consequences that are not always obvious.

A company may need a Polish VAT number simply because it transfers its own goods from another EU country to a warehouse in Poland. Importing goods from outside the European Union may also create Polish VAT obligations, depending on how the transaction is structured.

For businesses established outside the EU, including companies from the United States, an additional issue may arise: the obligation to appoint a fiscal representative in Poland.

This article explains when bringing goods into Poland requires VAT registration, which exceptions may apply, and what foreign businesses should consider before arranging their first shipment.

The analysis focuses on business-to-business (B2B) transactions.

1. Moving Your Own Goods from Another EU Country to Poland

A transfer of your own inventory may be treated as an intra-Community acquisition

Suppose a German company holds goods in a warehouse in Germany and decides to transfer part of its inventory to a logistics centre in Poland.

The company remains the owner of the goods throughout the movement. There is no sale between two separate businesses.

Nevertheless, for VAT purposes, moving goods from one EU Member State to another may be treated as two transactions:

• An intra-Community supply of goods in the country of dispatch.
• An intra-Community acquisition of goods in Poland.

This treatment also applies when a company moves its own inventory between warehouses located in different EU countries.

As a result, the company may be required to register for VAT in Poland and obtain a Polish VAT identification number for intra-Community transactions (VAT-EU).

The obligation may arise when the goods are transferred, not when they are eventually sold.

Example: A foreign company uses a Polish warehouse

A German distributor wants to improve delivery times for its Polish business customers.

Instead of shipping each order separately from Germany, it transfers inventory to a third-party logistics warehouse in Poland. The distributor retains ownership of the goods until individual customers place their orders.

The movement of inventory from Germany to Poland is generally treated as an intra-Community acquisition in Poland.

The distributor must therefore consider Polish VAT registration before arranging the transfer.

The fact that the warehouse is operated by an independent logistics provider does not, by itself, eliminate this obligation.

What happens when the goods are subsequently sold?

Once the goods are in Poland, their subsequent sale is generally a domestic supply of goods for Polish VAT purposes.

The correct VAT treatment depends on the circumstances, including the supplier's VAT registration status, the customer's status and the applicable reverse-charge rules.

This is why businesses should analyse the entire supply chain, rather than considering the initial movement of inventory in isolation.

2. Exception: Call-Off Stock Arrangements

When can a company avoid Polish VAT registration?

EU VAT rules provide a simplification for certain transfers of goods to a warehouse in another Member State.

This arrangement is known as call-off stock.

It applies where goods are transferred to another EU country for an identified customer who is expected to acquire them at a later stage.

If the statutory conditions are satisfied, the movement of goods does not immediately constitute an intra-Community acquisition by the foreign supplier in Poland.

Instead, the VAT treatment is generally linked to the subsequent transfer of ownership to the intended customer.

This may allow the supplier to avoid registering for VAT in Poland solely because of that movement of goods.

Example: Goods reserved for an identified Polish customer

A French manufacturer agrees to supply components to a Polish automotive company.

The manufacturer transfers the components to a warehouse in Poland, but the Polish customer acquires ownership only when it withdraws the goods from stock.

If the conditions for the call-off stock simplification are satisfied, the French manufacturer may not need to register for VAT in Poland in connection with these transfers.

Instead, the Polish customer accounts for an intra-Community acquisition when it takes ownership of the goods.

Main conditions

The simplification requires compliance with several conditions, including:

• The goods are transported from one EU Member State to another.
• The supplier does not have its business establishment or a fixed establishment in the destination Member State.
• The intended purchaser is identified before the transfer and has a valid VAT identification number in the destination country.
• The supplier and purchaser comply with the relevant record-keeping and reporting requirements.
• Ownership is transferred within the statutory period, generally 12 months from the arrival of the goods.

If the conditions cease to be satisfied, the supplier may become liable to account for an intra-Community acquisition in Poland.

Call-off stock is not a general exemption for businesses keeping inventory in Poland. It is designed for specific arrangements involving an identified purchaser.

It does not normally apply where goods are placed in a warehouse for sale to multiple customers who have not been identified in advance.

Can a US company benefit from call-off stock?

Potentially, yes.

A company established outside the EU may participate in an arrangement involving goods moving between two EU Member States, provided the relevant conditions are satisfied.

For example, a US company may already hold inventory in Germany and arrange for those goods to be transferred to Poland for an identified Polish customer.

Its non-EU establishment does not automatically exclude the call-off stock simplification. However, the company must carefully assess its VAT identification and reporting obligations in the Member State of dispatch.

Importantly, call-off stock does not apply to the direct importation of goods from the United States into Poland. It concerns movements of goods between EU Member States.

Regulatory note: The EU's VAT in the Digital Age reforms provide for the gradual discontinuation of the call-off stock simplification. New arrangements will no longer be permitted from 1 July 2028, with transitional rules for existing arrangements. Businesses planning long-term logistics structures should take this into account.

3. Importing Goods into Poland from Outside the European Union

Import VAT and VAT registration are different questions

The rules are different when goods arrive in Poland directly from a country outside the European Union.

Consider a company established in the United States, the United Kingdom, Switzerland or China that ships its goods to Poland.

Where the goods are released for free circulation in Poland, an import generally takes place for customs and import VAT purposes.

However, being involved in an import does not automatically mean that the importer must register for Polish VAT.

Two questions should be considered separately:

1. Who is responsible for importing the goods and paying or accounting for import VAT?
2. What happens to the goods after importation, and does that activity require Polish VAT registration?

The answers depend on the contractual arrangements, the identity of the importer, the transfer of ownership and the subsequent supplies.

Example: A US company imports inventory into its Polish warehouse

A US manufacturer wants to supply Polish business customers more efficiently.

It ships products from the United States to Poland, where they are cleared through customs and placed in a warehouse operated by a Polish logistics company.

The US manufacturer remains the owner of the products until they are sold to customers.

This arrangement requires an assessment of several VAT obligations:

• Customs clearance and the payment or settlement of import VAT.
• Polish VAT registration in connection with the planned domestic sales.
• The VAT treatment of sales made from the Polish warehouse.
• The potential obligation to appoint a fiscal representative.

In a typical arrangement where the US business imports goods into its own inventory and subsequently makes taxable domestic supplies in Poland, Polish VAT registration will generally need to be considered.

However, the final conclusion depends on the transaction structure, including whether any domestic reverse-charge provisions apply.

The involvement of a third-party warehouse does not, by itself, determine the outcome.

Example: The Polish customer acts as the importer

Now consider a different transaction.

A US supplier sells machinery to a Polish business customer. The machinery is shipped directly from the United States to Poland, and the Polish customer acts as the importer.

In this case, the Polish customer may be responsible for customs clearance and import VAT.

The US supplier does not automatically need a Polish VAT registration merely because the machinery is delivered to Poland.

The result depends on how the sale is structured, including the identity of the importer, when ownership is transferred and the place of supply for VAT purposes.

The distinction between importing your own stock and delivering goods to a customer who imports them is particularly important for US businesses.

Example: A US company imports goods into Germany before moving them to Poland

A US company imports goods into Germany and stores them there before transferring part of its inventory to a Polish warehouse.

Once the goods have been released for free circulation in Germany, their subsequent movement from Germany to Poland is generally an intra-EU movement of goods.

If the US company remains the owner, the transfer may be treated as an intra-Community acquisition in Poland.

Consequently, the US company may need Polish VAT registration even though the goods originally came from outside the EU.

In practice, companies should analyse where the goods enter the EU, where they are released for free circulation and whether ownership changes before the goods reach Poland.

4. US Companies: When Is a Fiscal Representative Required in Poland?

For businesses established outside the European Union, VAT registration may involve an additional legal requirement.

Under Polish VAT law, a taxable person that has neither its business establishment nor a fixed establishment in any EU Member State and is required to register as an active VAT taxpayer in Poland must generally appoint a fiscal representative.

This requirement normally applies to businesses established in the United States.

There are exemptions for businesses established in certain non-EU countries, but the United States is not covered by the existing exemptions.

What does this mean in practice?

If a US company is required to register for Polish VAT because of its inventory movements or sales activities, it will generally also need to appoint a fiscal representative in Poland.

A fiscal representative is a person or entity authorised to perform specified VAT obligations on behalf of a foreign taxpayer.

Depending on the scope of the appointment, these responsibilities may include:

• Supporting the VAT registration process.
• Performing statutory VAT reporting obligations.
• Maintaining required VAT records.
• Carrying out other VAT-related activities covered by the agreement.

Polish law also establishes joint and several liability of the fiscal representative for the VAT liabilities settled on behalf of the represented taxpayer. This is one reason why appointing a fiscal representative is a formal legal arrangement, not simply an administrative service.

A fiscal representative is not the same as a customs representative

This distinction is especially relevant for US companies starting operations in Poland.

A customs broker or customs representative may assist with customs declarations and import procedures.

A fiscal representative, by contrast, performs functions under Polish VAT law.

Similarly, obtaining an EORI number for customs purposes does not replace Polish VAT registration or the appointment of a fiscal representative.

These obligations must be assessed separately.

Does a US business need to establish a Polish company?

No.

A US company does not generally need to create a Polish subsidiary merely to obtain a Polish VAT number or sell goods in Poland.

It may operate as a foreign entity registered for Polish VAT, subject to the applicable requirements.

Where fiscal representation is mandatory, appointing an appropriate Polish fiscal representative is part of that structure.

For many US businesses, the relevant choice is therefore not necessarily between establishing a Polish subsidiary and abandoning the Polish market. It may be possible to conduct the intended activities directly through the existing US company, provided that its VAT and other legal obligations are properly addressed.

Can a US company avoid fiscal representation?

The key issue is whether the US company must register as an active VAT taxpayer in Poland.

If the transactions do not give rise to such a registration obligation, the requirement to appoint a fiscal representative under these rules may not arise.

For example, a properly structured direct supply to a Polish business that acts as the importer may lead to a different result from importing goods into the US company's own warehouse in Poland.

Likewise, a qualifying call-off stock arrangement may eliminate the need for registration in Poland solely in connection with the relevant intra-EU stock movement.

This makes it particularly important to examine the transaction structure before the first shipment takes place.

5. Exception: Simplified Triangular Transactions

Another important simplification concerns certain transactions involving three businesses identified for VAT in three different EU Member States.

This is commonly known as the simplified triangular transaction procedure.

It can remove the need for the intermediary business to register for VAT in the country where the goods are delivered.

Example: Three companies, one direct shipment

Consider the following arrangement:

• Company A, identified for VAT in Germany, sells goods to Company B, identified for VAT in the Czech Republic.
• Company B resells the same goods to Company C, identified for VAT in Poland.
• The goods are shipped directly from Germany to Poland.

Under the general VAT rules, Company B might otherwise face an obligation to account for an intra-Community acquisition and a subsequent domestic supply in Poland.

However, if all conditions for the simplified triangular procedure are satisfied, Company B may avoid Polish VAT registration for that transaction.

The Polish customer accounts for VAT under the applicable rules.

What are the main conditions?

The simplification is subject to strict requirements, including:

• Three taxable persons participating in the transaction and identified for VAT in three different EU Member States.
• The relevant goods being transported directly from the first supplier to the final customer.
• The intermediary meeting the conditions relating to its VAT identification and establishment.
• The final customer being properly identified for VAT in the country of destination.
• Compliance with the specific invoicing and reporting requirements.

The precise allocation of transport and the contractual structure are important.

Can this apply to a US company?

Potentially.

A business does not necessarily need to be established in the EU to participate as an intermediary. What matters is whether it satisfies the relevant conditions, including holding the appropriate VAT identification in another EU Member State.

For example, a US business registered for VAT in one EU country may participate in a qualifying transaction involving goods shipped directly between other EU Member States.

However, this must be assessed carefully.

It is also important to distinguish this procedure from the movement of a company's own inventory. The triangular simplification concerns a specific chain of supplies, not a simple transfer of stock between warehouses belonging to the same business.

6. Practical Comparison: When Might Polish VAT Registration Be Required?

For a non-EU business, such as a US company, the analysis should also establish whether a Polish fiscal representative is required.

7. What Should You Check Before Shipping Goods to Poland?

Before arranging a warehouse transfer or an import into Poland, a foreign company should establish:

1. Where will the goods come from?

Will they arrive from another EU Member State or be imported directly from outside the EU?

2. Who will own the goods when they enter Poland?

Will your company remain the owner, or will ownership have already passed to the Polish customer?

3. Who will act as importer?

For goods arriving from outside the EU, identify which entity will be responsible for customs clearance and import VAT.

4. What will happen to the goods in Poland?

Will they be stored for future sales, delivered to an identified customer or immediately transferred to another business?

5. Could a VAT simplification apply?

Consider whether the conditions for call-off stock or the simplified triangular procedure are satisfied.

6. Where is your business established?

For non-EU businesses, determine whether Polish VAT registration also requires the appointment of a fiscal representative.

These questions should be resolved before the logistics arrangements are finalised.

Changing the structure after the goods have already entered Poland may be considerably more complicated.