In accordance with art. 18a p. 1 of the Polish VAT Act, a taxpayer who does not have a registered place of business or a permanent place of business in the territory of a Member State and who is subject to the obligation to register for VAT purposes in Poland is required to appoint a fiscal representative (tax representative or FR). However, based on the Regulation from 23rd February 2021 on the lack of obligation to appoint a fiscal representative, the taxpayers who are established or have the fixed establishment in Norway and United Kingdom of Great Britain and North Ireland are exempt from this obligation.
Source: polishtax.com
