Important information for entrepreneurs

If you want to start international commodity trading activities, you should:

apply for a European TIN.

It is a VAT taxpayer number created for the purposes of intra-Community trade, hence it is called an EU VAT number.

To whom can this number be assigned? Its possession covers those taxpayers who, while conducting their business, have business relations with companies from countries belonging to the European Union. In order to obtain a European VAT number, an application for an EU VAT number must be filed with the tax office. It is worth mentioning that this must be the office with jurisdiction over the place of registration of the VAT taxpayer. Do not worry about the practical inconvenience of the new number – we will not have to make a special effort to remember it again. The EU TIN will differ from the old number only by the additional letters PL. Its assignment will take place after the VAT-R update notification. Both forms – VAT-R and VAT-R.EU – can be downloaded from the Ministry of Finance website. If you want to apply the zero VAT rate, be careful – if the company you cooperate with is from a country that is a member of the European Union, you should first find out whether your counterparty is registered as an EU VAT taxpayer. If we fail to do so, we may incur a penalty for applying a zero VAT rate. Also, our suppliers will demand to see the relevant confirmations. We, too, have the option of verifying the data we receive by checking it in the publicly available VAT taxpayer information database, found at least on the European Union website. We can also find such information elsewhere, as taxpayer databases are maintained by all EU countries.

The main purpose of the EORI system is to expedite customs formalities and operations for businessmen and individuals involved in
customs operations.

Entrepreneurs are subject to one-time registration in the EORI system. They are then assigned a unique EORI identification number. Entrepreneurs are obliged to use this single, EU-wide recognized EORI number for all transactions and customs operations within the EU for which their identifier is required.

The creation of a European trader identification system, which covers participants in the exchange of goods throughout the EU, provides Member State customs administrations with up-to-date information on operators participating in customs operations. On the other hand, it allows traders to access certain data on other traders (with their prior consent).

Entrepreneurs established in
EU are registered in the EORI system by the customs authority or designated authority
of the Member State in which they are established (i.e., entrepreneurs from other Member States are not
registered in the Polish system).

Entrepreneurs from third countries (outside
EU) may apply for an EORI number from the customs authority or designated
authority of one of the member states prior to customs operations planned on
EU territory. These entities may also apply for an EORI number when
making their first customs operation requiring the use of
EORI number (as defined by Community regulations), if they have not
previously been assigned an EORI number in another member country.

In the future, the EORI System is to fulfill
the role of a system supporting also other information systems of
member states’ administrations (e.g. tax administrations, veterinary authorities,
phytosanitary services, etc.).

The legal basis for the introduction of the obligation
to register entrepreneurs in the EORI System are:

a) Community customs legislation
on EORI resulting from Commission Regulation (EC) No. TAXUD 1435/2007
Commission Regulation (EC) No. 312/2009 of April 16, 2009
amending Regulation (EEC) No. 2454/93 laying down provisions for the
implementation of Council Regulation (EEC) No. 2913/92 establishing the Community
Customs Code;

(b) national regulations

Ordinance of the Minister of Finance of June 5, 2009, amending the Ordinance on the local jurisdiction of customs authorities,
Ordinance of the Minister of Finance of July 22, 2011 on specimen forms used in customs matters.

Registration in Poland

In Poland, entrepreneurs can register
themselves in the EORI system in the following ways:

by submitting or mailing a registration application (in writing),
in person by the applicant or through the applicant’s representative (having his/her authorization),
at customs offices or branches in Poland,
before or during the first customs operation.

EORI numbers assigned in Poland have
the following structure:

for domestic entities, they consist of: the letters PL and the NIP number supplemented by five zeros or (for entities with a 14-character REGON number, the last five characters of the REGON number),

for third-country entities consist of: the letters PL and a sequential, unique sequence of 14 digits with a “Z” at the end.

The Reference Data Subsystem (PDR) is an IT tool designed to provide uniform and up-to-date reference data for other customs systems.

The PDR stores a range of information in its resources, such as:

data of entities and their representatives,
data of electronic certificates of entities and representatives used for encryption of two-way transmitted documents,
tables of current exchange rates,
data on Polish and foreign customs offices,
data on the locations of goods under the control of customs offices,
dictionaries of codes used in customs documents,
work calendars of customs offices.

In order for the PDR to fulfill its function of providing systems with up-to-date data on entities and their representatives, uniform rules have been introduced for registering businessmen for the purpose of sending electronic messages. As of July 1, 2010, the “Instructions for assigning an identification code (login), obtaining a key for secure data transmission, and registering individuals and business entities in the Reference Data Subsystem (PDR) for the purpose of sending electronic declarations and other documents to Customs Systems” are in effect: CELINA, ECS, ICS and INTRASTAT”.

According to the Instruction, any person
(natural or legal) intending to send electronic documents to
customs systems and receive return messages via the same route should
apply for registration in PDR.

In addition, a “Manager” role was implemented in the PDR in 2012, which allows entities registered therein to verify the accuracy and timeliness of certain data assigned in the PDR to an entity.