Question 1

Can a Polish company obtain a VAT number using only a registered/virtual address (no physical office)?

Accepted Answer

No. A Polish VAT number cannot be obtained without a physical office. A company using only a registered/virtual address (e.g. a mail-handling address) cannot register for VAT until it has a physical office, which matters for clients who will later need VAT (for example for trade or immigration purposes).

Question 2

Does applying for a German VAT number also require registering a German tax number, and does that cover corporate income tax (CIT)? Can EORI be added?

Accepted Answer

Yes. Applying for a German VAT number requires simultaneously registering a German tax number, which can be understood as the corporate income tax (CIT) registration. The quoted German VAT cost typically bundles all German fees required to obtain the VAT registration. A German EORI number can be applied for at the same time as a separate, additional item.

Question 3

How do I get a French company VAT number? What are the tax rates? What is the filing cycle?

Accepted Answer

Upon successful registration of a company, TKEG Expat will apply for a VAT number for the client, usually within three to five working days in France. The VAT rate is 20% and can be filed on a three-monthly or annual basis.

Question 4

How can I get a VAT number for my Czech company? What is the tax rate? What is the filing cycle?

Accepted Answer

TKEG Expat will apply for a VAT number for the client after the company has been registered, usually within three to five working days. The Czech VAT rate is 19% and the filing cycle is once a month. However, companies with a turnover of less than CZK 10 million in the previous year may choose to file quarterly (three-monthly) once they have been registered for three years.

Question 5

Does the Spanish VAT registration include EU intra-community VAT activation (ROI / VIES)?

Accepted Answer

Yes. The Spain VAT registration includes activation of intra-community VAT — registration on the Registro de Operadores Intracomunitarios (ROI) / VIES — so the company can trade VAT-free with other EU businesses.

Question 6

How often must a Dutch company file VAT (BTW) returns, when do filings start, and what are the quarterly deadlines?

Accepted Answer

A Dutch company files VAT (BTW) returns quarterly. Filing obligations begin as soon as the VAT number is activated — even with no turnover yet — and the VAT number is NOT activated automatically on incorporation (the tax office assigns an inspector to the VAT registration, typically within about 12 working days). Each quarterly return is due by the last day of the month following the quarter end: Q1 by 30 April, Q2 by 31 July, Q3 by 31 October, and Q4 by 31 January of the following year.

Question 7

From when is B2B electronic invoicing mandatory in France, for receiving versus issuing invoices?

Accepted Answer

France is phasing in a mandatory B2B e-invoicing/e-reporting obligation. From 1 September 2026 all French companies must connect to an accredited platform to RECEIVE invoices (initially from large companies). From 1 September 2027 they must also ISSUE their own sales invoices through such a platform. Invoices must flow through certified/approved e-invoicing software connected to the French tax authority's platform; companies should prepare in advance.

Question 8

Do tax/VAT/CIT filing deadlines require the client's signature, and where can the deadlines be found?

Accepted Answer

Filing deadlines for taxes such as VAT and CIT are published on the TKEG portal and are also publicly searchable. The returns themselves do not require the client's signature; they are prepared and executed by the accountant.

Question 9

How must Polish company/VAT registration documents be signed and submitted?

Accepted Answer

For Polish filings (e.g. VAT-R registration), documents must be printed and signed in two counterparts (copies), signed with a blue pen, with the signer writing their full name next to each signature. Signed scans alone are not sufficient — the original signed documents must be couriered to the lawyer/agent's address to complete the process.

Question 10

After incorporating a Dutch company, what correspondence and post-incorporation steps should be expected?

Accepted Answer

In the weeks after incorporation the company will receive roughly 3 letters from the Chamber of Commerce (KvK) and several letters from the Tax Authorities regarding corporate tax and VAT registration; a tax inspector for the VAT registration is typically appointed within about 12 working days. Shareholders should deposit their stated share capital (advisably within 2 weeks of opening the business bank account) and send the bank statement showing receipt so the notary can update the KvK registration, and the company must maintain its own shareholder register recording any capital changes.

Question 11

What documents are needed to prepare a company's VAT/accounting filing for a given period?

Accepted Answer

For each reporting period (e.g. each quarter), collect: the bank statement(s), all cost (purchase) invoices showing VAT, and all sales invoices showing VAT.

Question 12

Can a deactivated Dutch VAT number be reactivated, and what is required?

Accepted Answer

Yes. In the Netherlands, the tax authority can deactivate a VAT number if no VAT filings are submitted for an extended period (including persistent zero/non-filing). To reactivate it, all outstanding overdue VAT returns for the missed periods must first be completed, after which an accountant contacts the tax office, confirms the company will now file correctly and actually trade, and specifies the reactivation date (backdated or a chosen future start). Accountant fees apply, and reactivation typically takes about 2-4 weeks.

Question 13

Can a deactivated French company VAT number be reactivated, and what is required?

Accepted Answer

Yes. A reactivation fee applies. First confirm the deactivation reason with the tax office: if the VAT lapsed only because the company was never operating, it can be reactivated directly; if it lapsed due to missed VAT filings, the outstanding returns must be filed first (filing cost quoted separately). In all cases the company must currently be operating, evidenced by invoices or contracts.

Question 14

What happens to a Polish VAT number if the company leaves it unused for a long time?

Accepted Answer

If a company leaves its VAT registration unused for too long, the Polish tax authority will deactivate (cancel) the VAT number under its policy. To use VAT again, the company must apply to reactivate / re-register the VAT number.

Question 15

If a Dutch company has no business activity, does it still need VAT registration, bookkeeping, and tax filings?

Accepted Answer

A company carrying on no actual business does not need to register for VAT, so no VAT returns or ongoing bookkeeping are required. However, every company registered with the Dutch Chamber of Commerce (KvK) — including dormant companies with no activity and no bank account — must still prepare year-end financial statements and file an annual corporate income tax return (VPB). Non-filing can result in serious fines.

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