The form with which you register a company as an active VAT payer or report changes (for example registration for EU transactions and the issue of an NIP-UE).

VAT-R: who does it apply to?

Entrepreneurs who want to be active VAT payers or must become one, and companies reporting changes to their registration.

VAT-R: when and by what deadline?

Before the first transaction subject to VAT. Changes are reported within the deadline set by the rules, usually within 7 days of the event.

VAT-R: where do you file or arrange it?

Electronically in e-Urząd Skarbowy or through e-Deklaracje. The tax office confirms the registration on the taxpayer's account.

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VAT

VAT-R: what is it?

VAT payer registration notification

VAT-R is the registration notification that makes a company an active VAT payer. It is filed before the first VAT-able transaction.

What it is: The form with which you register a company as an active VAT payer or report changes (for example registration for EU transactions and the issue of an NIP-UE).
Who it affects: Entrepreneurs who want to be active VAT payers or must become one, and companies reporting changes to their registration.
When: Before the first transaction subject to VAT. Changes are reported within the deadline set by the rules, usually within 7 days of the event.
Where: Electronically in e-Urząd Skarbowy or through e-Deklaracje. The tax office confirms the registration on the taxpayer's account.

This is information, not legal advice. As of 2026-10. Deadlines and rules may change, so check them in the official source.

Source: Tax Portal: VAT

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