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How to declare a fixed establishment in the European Union
For the correct settlement of VAT under the e-Commerce VAT Package, we need your declaration of a fixed establishment in the European Union. Learn how to submit this declaration.
On July 1, 2021, the VAT e-commerce package came into force. In particular, we will collect VAT for B2C transactions concluded by sellers
- from outside the European Union
- who dispatch parcels from its territory
- who do not have the EU fixed establishment.
We will also archive information about B2C transactions accordingly, and share it with tax authorities upon their request.
If
- you have a business seat outside the European Union, but you have a fixed establishment in the European Union, or
- you have a business seat outside Poland, but you have a fixed establishment in Poland that is responsible for sales
inform us about it. Thanks to that, we will settle VAT properly.
If you do not inform us about it by July 1, we will treat you as a non-EU seller for the purposes of the VAT e-Commerce Package. It means we may collect VAT from you for some B2C transactions.
What is a fixed establishment in the European Union
A fixed establishment in the European Union is a place where:
- you run a business and 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
- it acts independently and autonomically from the primary business establishment.
How to declare a fixed establishment
- Open the My Account tab.
- In the Tax Information section, click [details].
- Select whether you want to declare a fixed establishment in Poland and/or another EU country.
- If you want to declare having a fixed establishment in another EU member state, select the country or countries from the list in the pop-up window.
- In the Tax ID number in Poland field, provide your Polish tax identification number (NIP), whereas in the EU Tax field - your tax identification number in the countries you selected.
Later, you will find that number on an invoice you receive from us. Under the Buyer heading, you will see:
- the VAT PL number
- company address from the Account Details tab.
Under the Recipient heading, you will see:
- company details from the Account Details tab.
- Check if you have provided correct information and click [continue].
Additional information:
If you declare a fixed establishment in Poland, we will include the VAT PL number you provide in the invoice for our services. Having a permanent place of business (fixed establishment) in Poland may affect VAT taxation. An enterprise may have a fixed establishment in Poland when it:
- has a branch in Poland
- owns, rents, or has any other form of real estate (including warehouse, etc.) in the territory of Poland
- owns, rents, or has any other form of technical resources in the territory of Poland
- performs the above activities within the territory of Poland in cooperation with an external entity.
The VAT e-commerce package in the settlements with Allegro
You can find your settlements for the VAT e-commerce package in your billing, as VAT e-commerce, and on the invoice we issue for our services.
On the invoice you will find separate items covering settlements for:
- a comprehensive service ― subject to VAT, includes sales commissions, promotion fees, and so on
- fees out of scope of VAT ― includes eCommerce VAT settlements.
You will not see the settlements out of scope of VAT on corrective invoices.
