Supplies Of Goods Received By Polish Businesses From EU Businesses (Poland)

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Commentary

38 Poland

General (Poland)

Polish businesses that are not VAT registered but receive supplies of goods from EU suppliers may be required to register for VAT if the value of the goods received exceeds the intra-EU acquisitions threshold (see 38.1).

Whilst unregistered, the business might be charged VAT by its EU suppliers. Once the Polish business is registered for VAT, the EU suppliers should stop charging VAT and the Polish business should account for Polish VAT on the value of the goods received. This VAT, known as 'acquisition VAT', is recoverable by the business

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