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Fixed establishment ― general information for sellers
Learn what fixed establishment in the European Union is and how to check if you have it.
On July 1, 2021, the VAT e-Commerce Package came into force. This means we will be collecting VAT for B2C transactions concluded by sellers
- from outside the European Union
- who dispatch parcels from the EU territory to consumers in the EU
- who do not have a fixed establishment in the EU.
Consequently, if you are a seller from outside the EU, you need to let us know if you have any fixed establishment in the European Union, so that we account for VAT properly.
Moreover, having a Polish fixed establishment may influence your settlements with us:
- if you have a fixed establishment in Poland ― we will issue invoices with the Polish standard VAT rate of 23%
- if you do not have a fixed establishment in Poland (but, for example, in another EU country) ― we will issue invoices without the Polish VAT rate (as the VAT should be collected under a “reverse charge” mechanism).
What a fixed establishment is in the European Union
A fixed establishment in the European Union is a place where:
- you run a business which is located in a country other than the business headquarters
- you have the human and technical resources necessary to provide or receive services permanently (or at least on a long-term basis)
- human resources are your employees or other people (such as third party employees) effectively operating for you
- technical resources are properties (like a warehouse or an office space) and equipment necessary for business operations
- you act independently and autonomically from the primary business establishment, with the use of your own or controlled resources.
Frequently asked questions
Click on a question to see the answer.
No. A business establishment is a place where you have established your business and the main functions of the business’ central administration are carried out. There, essential day-to-day decisions concerning the general management of the business are taken.
A business establishment is usually
- the head office
- the headquarters
- the business seat.
No. Rules for determining a fixed establishment for VAT purposes are different from the rules for determining a permanent establishment for the corporate income tax (CIT) purposes. You, as a foreign entity, may:
- have a fixed establishment for VAT in Poland or another EU country without having a permanent establishment in Poland for CIT purposes;
- have a permanent establishment in Poland or another EU country for CIT purposes without having a fixed establishment for VAT in Poland or another EU country.
No. The formal VAT registration in the EU member state is not enough to recognize that a taxpayer has a fixed establishment in the EU. A certain minimum scale of activity is needed to prove that the activity is carried out by a foreign entity in a given EU country
- permanently (or at least on the long-term basis)
- with a use of relevant human and technical resources
- to receive and use or to make the respective supplies.
Note that there is no rule on how much time must pass before a place of running a business becomes ‘fixed’.
Depending on the scope of activities related to such warehousing, it may or may not create a fixed establishment. Different EU countries have different practical approaches to fixed establishment and the practices also vary in time.
If you have any doubts about your warehouse as a potential fixed establishment, consult your tax advisor or local tax authorities.
Example: if goods are transported from another country to a warehouse in Poland with an intention of supplying those goods to buyers later, and you own or rent, and directly run the warehouse with your own means present in the country where the warehouse is located, this warehouse might or might not be seen as your fixed establishment.
If you use or want to use fulfilment services in the EU or in Poland, check the guidelines in the Guidebook.
If you are still in doubt, consult your tax advisor.
By answering the following questions, you can make a preliminary assessment of if you have a fixed establishment:
- Do you intend to sell goods or services in Poland permanently?
- Do you hire a person who works exclusively for your benefit OR do you use similar services from a third party Polish supplier OR do you have any other human resources in Poland?
- Do you use property such as a warehouse or an office located in Poland in your business activity OR do you have or use any other technical resources in Poland, not necessarily owned by you?
- Is your structure in Poland authorized to make decisions regarding business activity (acts independently and autonomously)?
If you have answered yes to all questions, you presumably have a fixed establishment in Poland. Bear in mind that this is only a general guide. Consult a tax advisor if you have any doubts.
