The representative of the group submits a registration application to the head of the tax office competent for him, attaching an agreement on the establishment of a new entity. He should also apply for a NIP number.
A VAT group acquires the status of a taxpayer on the date indicated in the agreement on the formation of the VAT group, but not earlier than on the date of registration referred to in Art. 96 sec. 4 of the VAT Act (Article 15a(12) of the VAT Act). This provision allows taxpayers to flexibly indicate when the VAT group is to start functioning as a taxpayer. At this point, it is important to submit the registration application in advance, so as to enable the head of the tax office to verify the premises for creating a VAT group and for registration to take place within the time limit specified in the agreement on creating a VAT group.
Source Archiwum
