Special scheme on occasional international road carriage of passengers
"Since 1 January 2012 foreign entities supplying services of occasional international road carriage of passengers within the territory of Poland, by buses registered outside the territory of the country, can enjoy the possibility of simplified procedure of registration and settlement of VAT, according to art. 134a-134c of Goods and Services Tax Act of 11 March 2004 (Journal of Law of 2011, Nr 177, item 1054).
In order to use special scheme on occasional international road carriage of passengers, taxable person should submit an application with information about the intention to use special scheme of tax settlement (VAP-R) to the Head of Second Tax Office Warszawa-Śródmieście, by electronic means, using computer software which is available on the website of Ministry of Finance, subpage in Polish Biuletyn Informacji Publicznej.
After submitting an application informing about intention to use special scheme on occasional international road carriage of passengers, a registration number will be assigned to the taxable person, for purpose of settlement of tax connected with such services supplied within the territory of Poland. The Head of Second Tax Office confirms registration of taxable person as “taxable person – occasional carriage” by electronic means (VAP-5).
In situation of supplying services of occasional international road carriage of passengers, by buses registered outside the territory of the country, by taxable person registered as “taxable person – occasional carriage”, a driver during performing of carriage within the territory of Poland is obliged to posses a print of confirmation of registration as “taxable person – occasional carriage”(VAP-5).“
Source: ”http://www.mf.gov.pl/dokument.php?const=1&dzial=163&id=279173&typ=news">http://www.mf.gov.pl/dokument.php?const=1&dzial=163&id=279173&typ=news
Link to the application for registration notifying of joining to international occasional carriage services special scheme of tax accounting (Polish, English, German): http://www.mf.gov.pl/files_/bip/bip_miedzynarodowy_okazjonalny_przewoz_drogowy_osob/vap_r_1_02hr.pdf