Registration for VAT-UE

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Registration for VAT-UE

folder Księgowość – JDG person Igor Kyrczewski calendar_today 2025-05-25

 🔹 Introduction

 If you run a sole proprietorship (JDG) and plan to provide services or sell goods to contractors from other European Union countries, you must register as a VAT-UE taxpayer. This is a separate procedure from national VAT registration and involves entering the VIES (VAT Information Exchange System).
 

🔸 1. When do you need to register for VAT-UE?

✅ Registration for VAT-UE is mandatory when:

  1. You provide services to EU companies (B2B) – e.g., marketing, IT, consulting, hosting, etc.,
  2. You buy or sell goods intra-community,
  3. You receive invoices with reverse charge from the EU,
  4. You use foreign platforms (Meta, Google, Amazon, Upwork, etc.) – they often require an active VAT-UE number,
  5. You want to issue an invoice with a note "reverse charge".

📌 It does not matter whether you are an active or exempt VAT payer – VAT-UE applies to both groups.
 

🔸 2. How to register for VAT-UE?

🔧 Step by step:

  1. Register as a VAT taxpayer in Poland (if you are not already) – form VAT-R, part C.1 (for national VAT).
  2. Indicate in the application registration for VAT-UE – part C.2 of the VAT-R form.
  3. Submit VAT-R to the tax office:
    • electronically via ePUAP, CEIDG, or
    • in person / by mail to the appropriate tax office.
  4. After processing the application, your VAT number will gain activity in the VIES system.


📌 Your VAT-UE number will look like this:
 PL1234567890
(NIP with the prefix PL)
 

🔸 3. Where to check if you are in VIES?

👉 On the European Commission's website:
 https://ec.europa.eu/taxation_customs/vies/

Enter your contractor's or your own VAT number to check the status.
📌 Visibility in VIES = prerequisite for correctly applying the 0% VAT rate in intra-community transactions!
 

🔸 4. Obligations after registering for VAT-UE

After registering:

  • Submitting VAT-UE summary information (VAT-UE form) - only active VAT taxpayers for intra-community service transactions - by the 25th day of the month following the transaction
  • Issuing invoices with reverse charge - B2B services to the EU - "reverse charge", without VAT
  • Checking contractor's VAT numbers in VIES - every VAT-UE taxpayer - recommended for each transaction

 
📌 VAT-UE does not involve an additional tax – it is an informational and record-keeping obligation.
 

🔸 5. What if you are VAT exempt?

You have the right (and often the obligation) to register for VAT-UE also as a non-VAT taxpayer if:

  • you provide B2B services to foreign clients,
  • you purchase goods from outside Poland (WNT),
  • you settle services with Meta, Google, Amazon (so-called reverse charge).

📌 In this case, you only register for VAT-UE (part C.2 of VAT-R), but you do not submit VAT-7 or JPK_V7 declarations.
 

📚 Legal basis

✏️ Summary

  • You provide B2B services to the EU - Reverse charge – you must have a VAT-UE number
  • You purchase goods from the EU - Registration and settlement of WNT
  • You sell to a customer from the EU (company) - You can apply 0% VAT
  • You are a non-VAT taxpayer, but cooperate with Meta/Amazon - VAT-UE registration required
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