Registration for VAT-EU - an obligation for EU transactions


After joining the European Union, access to the markets of the EU Member States has become easier, therefore entrepreneurs more and more often trade with foreign contractors. Such exchanges are called intra-community transactions. When intra-Community transactions are used, a specific method of VAT-EU settlement takes place. This specificity consists in the tax settlement by the buyer in the place where he has his seat / place of residence. Let's check when and how registration for VAT-EU takes place.

How is registration for VAT-UE?

An entrepreneur who intends to make transactions with foreign contractors within the EU Member States is obliged to register for the purposes of VAT-EU. This obligation also applies to companies benefiting from the VAT exemption, which will carry out intra-Community transactions. In order to register, the taxpayer must submit the relevant documents to the tax office. The VAT-R form is used for the notification.

If the entrepreneur is already registered for VAT purposes (as an active or exempt taxpayer), he only needs to report the update on the indicated form. An important element of the form is the item regarding the date of commencement of intra-community transactions. If a VAT-exempt taxpayer registers as a VAT-EU taxpayer, the exemption will not be lost. As a result of registration, the competent tax office will give the taxpayer NIP "VAT-UE", then it will be obliged to use the tax identification number preceded by the prefix PL in EU transactions.

Active VAT taxpayer and registration for VAT-EU

Active VAT taxpayers are required to register for VAT-EU purposes before making the first transaction regarding:

  • intra-Community acquisition of goods - that is, the purchase of goods from contractors from EU countries;
  • intra-Community supply of goods - that is, the sale of goods to an EU contractor who is also required to register,
  • purchase of services for which the place of their provision is the country of the buyer - and the buyer is obliged to settle VAT,
  • provision of services to contractors from the EU, for which the place of performance is the country of business or residence of the buyer (other than Poland).

Example 1.

The company from Wrocław has been an active VAT taxpayer for 2 years, it operates in the field of garage door sales. So far, it has only made transactions within our country.

From the new year, due to the development of its business, it also intends to start selling in the Czech Republic. Before making the first WDT, a Wrocław company should register for VAT-EU.

VAT exemption and VAT-EU registration

The obligation to register for the purposes of intra-community transactions also applies to taxpayers who benefit from the exemption because the turnover is not exceeded PLN 200,000. However, this obligation will only take place in certain situations, i.e .:

  • the value of the intra-Community acquisition of goods in a given tax year exceeded the equivalent of PLN 50,000,
  • purchase of services from counterparties where the place of supply is the country of the buyer. Then the buyer is obliged not only to register for VAT-EU purposes, but also to settle VAT on a given transaction,
  • intra-Community supplies of services for which the transaction tax is settled in the buyer's country.

Deadlines for submitting VAT-EU declarations

Both active and exempt VAT taxpayers registered for VAT-EU are required to submit VAT-EU summaries on a monthly basis. It can only be folded electronically.

The VAT-EU declaration in electronic form must be submitted to the office by the 25th day of the month following the settlement period (month) in which the intra-Community transaction took place.

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Removing the entrepreneur from the VAT-EU list

The head of the tax office may remove the taxpayer from VAT-EU if:

  • for 3 consecutive months or a quarter in the declaration part JPK_V7 did not show the sale or purchase of goods or services with tax amounts to be deducted (zero declarations),
  • for the period of 3 consecutive months, the entrepreneur did not submit VAT-EU summary information despite the existence of such an obligation.

Only in the first case the head of the tax office notifies the taxpayer about the removal from VAT-EU.

Registration for VAT-EU - how to do it in the system

In the system, you can easily register for VAT-EU. To do this, generate the VAT-R form with the following scheme: START »TAXES» VAT TAX »ADD A DECLARATION» VAT R SUBMISSION R

In the window that will appear, first of all, in part A of the form, indicate the purpose of the application: registration or data update. However, in part C.3. indicate the appropriate field - 59 (in the case of an active VAT payer) or 60 (in the case of a non-VAT payer who performs intra-Community acquisition and voluntarily registers or has exceeded the limit of PLN 50 thousand) or 61 (in the case of a non-VAT payer who imports services) and complete the date of commencement of making Union transactions in field 62.

After registering for VAT-UE in the system you should mark the option REGISTERED IN THE EU (VAT-UE) in the tab: SETTINGS »TAXES» VAT TAX.

By marking this option, it will be possible to generate VAT-EU information with the following scheme: START »TAXES» VAT TAX »ADD A DECLARATION» VAT-EU INFORMATION.

Also read the articles below that describe VAT-EU registration:

- If you plan to purchase goods from the EU, register for VAT-EU,
- Registration for VAT and EU VAT - everything you need to know!