VAT registration in 2026 — the VAT-R form step by step

The VAT-R registration notification must be filed with the head of the tax office before the first taxable transaction is carried out – and for a business using the turnover-based VAT exemption, before the sale that will take it past the PLN 240,000 threshold in 2026. The form can be sent electronically, and filing it does not guarantee registration on its own: the tax office first verifies the data, the address and contact with the taxpayer. Below we describe who has to register, how to complete VAT-R step by step and why the office may refuse registration.

Who must file VAT-R and who may

Registration is mandatory when the entrepreneur:

• will exceed (or expects from the outset to exceed) the turnover-based VAT exemption threshold – PLN 240,000 of annual sales in 2026, with the threshold calculated pro rata to the number of days in business when starting mid-year,
• performs activities excluded from the exemption regardless of turnover – e.g. provides legal advisory, jewellery or debt-collection services, sells jewellery, specific excise goods or sells online (among others, electronics, cosmetics or household appliances),
• wants to settle intra-Community transactions – in that case VAT-UE registration is done on the same form (see the article on VAT-UE registration).

Voluntary registration makes sense when the business incurs significant VAT-bearing expenses at the start (equipment, premises refurbishment) or when its customers are mainly active VAT payers for whom the net price matters most. Entrepreneurs carrying out only objectively exempt activities, such as certain medical or educational services, do not have to register.

Example: a business starting on 1 July 2026 has 184 days until the end of the year. Its 2026 exemption threshold is PLN 240,000 × 184 / 365, i.e. about PLN 120,986. An entrepreneur expecting higher sales should register before the transaction that will cross that ceiling.

How to fill in VAT-R step by step

1. Purpose of filing. Tick that this is a registration notification (not an update) and indicate whether the business is registering as an active or an exempt VAT taxpayer.
2. Identification details. NIP, name or first and last name, address details. A natural person files with the office competent for their place of residence; a company files with the office competent for the registered seat.
3. Basis for registration. State whether the reason is the start of taxable activity, loss of the exemption, resignation from the exemption, or activities excluded from the exemption.
4. Date. The day from which the business will settle VAT – it must precede the first taxable sale.
5. Settlement period. Choose monthly or quarterly settlement. As a rule, newly registered taxpayers start with monthly settlements, and can move to quarterly ones later if they meet the small-taxpayer conditions.
6. EU transactions. Tick the VAT-UE section only if the business plans trade or services with counterparties from other EU countries.
7. Signature and sending. The form can be filed through e-Urząd Skarbowy (the e-Tax Office) or the biznes.gov.pl portal (with the trusted profile or a qualified signature), in person at the office or by post. When setting up a sole proprietorship in CEIDG (Central Register and Information on Economic Activity), the VAT-R notification can be attached to the entry application.

What happens after filing the form

The tax office checks the data in the notification. Most often it verifies that the address exists and matches the scale of the activity, and in industries that require premises – whether the business has, for example, a warehouse or vehicles. It is worth staying reachable on the phone number given in the notification and picking up correspondence, as contact with an official can be a condition for completing the registration.

After a positive check, the taxpayer appears in the list of VAT payers, the so-called White List, with the relevant status. On request, the office confirms registration – for domestic purposes on form VAT-5, and for VAT-UE on VAT-5UE. Counterparties increasingly check the White List status before the first payment, so it is worth making sure the entry is visible before you issue the first invoice with VAT.

Why the office refuses registration

The head of the office will not register an entity (even without notifying it) when:

• the data in the notification are untrue,
• the entity does not exist, or it or its proxy cannot be reached despite documented attempts,
• it fails to respond to the office's summons,
• information held by the office suggests possible tax fraud,
• a court has imposed a ban on conducting business activity.

In practice, the most problems are caused by a virtual address with no real handling of correspondence, missed calls from the office and inconsistencies with CEIDG or KRS (National Court Register) data. It is worth preparing a lease agreement or an office-service contract and a description of the planned activity, as the office may ask for them.

Late registration and duties after the entry

If the entrepreneur did not file VAT-R on time but was issuing invoices with VAT, submitting JPK_VAT files and paying the tax, offices usually accept backdated registration. The risk, however, is that the right to deduct input VAT from purchase invoices for the pre-registration period may be challenged. A far worse situation is a lack of registration combined with no returns and no payment – this is treated as concealing the tax base, i.e. a fiscal offence.

After registration there are several duties to remember:

• submit JPK_VAT with the return by the 25th day of the month following the settlement period,
• report changes to the VAT-R data (e.g. moving to quarterly settlement) within 7 days on an update form,
• watch out so as not to be struck off – this threatens, among other things, when returns are not filed for 3 consecutive months or a quarter, when only zeros are reported for 6 months or 2 quarters, and when activity is suspended for at least 6 months.

You will find more on rates and settling the tax in our guide VAT in Poland.

How Good Balance can help

We will assess whether VAT registration is mandatory or worthwhile for you, prepare and file VAT-R and, in case of summons from the office, draft the responses and documents. After registration we handle VAT settlements under full accounting, and when setting up a new company we combine the VAT notification with company registration.