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Tax Representative

Pursuant to Article 15(8) of the Tax on Goods and Services (VAT) Act of 11 March 2004 (Journal of Laws of 2004, No. 54, item 535, as amended), Accountant - Accounting Firm provides services involving performance of duties of a Taxable Person's Tax Representative as stipulated in the Regulation of the Minister of Finance of 28 March 2011 concerning Tax Representatives (Journal of Laws No. 68, item 359).


Our service is targeted at the following categories of taxable persons obliged to establish a Tax Representative: bodies corporate, organizations not having a legal personality, individuals running their own business, who do not have their registered seat or a permanent establishment in the territory of the Republic of Poland and who are obliged to register as active taxable persons for VAT purposes as referred to in Article 96(4) of the Tax on Goods and Services (VAT) Act.



Within the scope of performing the duties of a Tax Representative, the Accounting Firm provides the following services related to keeping VAT records for the Taxable Person:

  • setting up and keeping VAT registers by the Tax Representative as of the date of receipt by the Taxable Person of confirmation of registration in Poland for VAT purposes in compliance with the Polish legislation;
  • keeping the Taxable Person's VAT registers by the Tax Representative in the Polish language, on the basis of relevant records supplied by the Taxable Person, within the deadlines prescribed by applicable laws;
  • representing the Taxable Person before Polish tax authorities in Poland, on the basis of the Power of Attorney, within the range defined as between the Tax Representative and the Taxable Person in the relevant agreement;
  • preparing and retaining sales and purchases records in conformity with the Polish VAT legislation;
  • preparing, signing and submission of VAT-7 declarations to the competent tax office for and on behalf of the Taxable Person;
  • preparing, signing and submission of summary information on intra-Community supplies/acquisitions of goods or services to the competent tax office;
  • preparing, signing and submission of INTRASTAT declarations required by customs legislation to the appropriate customs chamber;
  • keeping and retaining the Taxable Person's VAT documentation and records for the purposes of VAT, VAT-7 declarations and other declarations, returns and related documents at the Representative's office in Poland;
  • other activities arising from the provisions of VAT legislation if such are referenced in the agreement in force.


Accounting documents

  • The Tax Representative keeps the Taxable Person's VAT registers exclusively on the basis of original accounting records supplied by the Taxable Person to the Tax Representative's registered office.
  • The accounting documents supplied to the Tax Representative by the Taxable Person should meet the requirements of the Tax on Goods and Services (VAT) Act and the Accounting Act; specifically, they should:

           a) identify an actual transaction,

           b) present the parties to the transaction, specifying their full names and addresses;

           c) give the date or duration of the transaction,

           d) describe the object of transaction, specifying the value and quantity,

           e) be verified in terms of form and content and signed by the Taxable Person or his authorized representative.

  • The Tax Representative reviews all the records supplied to him in terms of compliance with the provisions of the Tax on Goods and Services (VAT) Act. The Tax Representative only registers those accounting records which meet the above mentioned requirements. All other documents will be returned to the Taxable Person for correction, specifying the reasons.


Tax returns

  • The Tax Representative prepares the tax returns required in accordance with applicable tax legislation;
  • The Tax Representative is responsible for accurate and timely preparation of VAT declarations;
  • The Tax Representative is responsible for the scope, accuracy and completeness of data used as a basis for preparation of a VAT declaration.
  • Tax declarations are submitted to the tax authority by the Tax Representative.