Filling out the VAT-R form is the first step in the process of registering an entity for VAT (value added tax) in Poland. This form is used to register a VAT taxpayer with the tax authorities.
The VAT-R form is submitted by:
- Entrepreneurs who are starting a business and intend to be VAT taxpayers.
- Persons who earn income exceeding the limit of PLN 200,000 per year.
- Entities that make intra-Community acquisitions of goods or import goods.