Quick answer: Polish companies must register for GST in India before making any taxable supply, regardless of turnover, choosing Regular Registration (with a permanent establishment) or NRTP registration (without one). The full process — sworn Polish translation, Ministry of Foreign Affairs apostille, and filing Form GST REG-09 or REG-01 — takes 12-25 business days, with no government fee for the GSTIN itself. NRTP registration is valid for up to 90 days and can be extended once by another 90 days.
Key takeaways:
- GST registration is mandatory for taxable supplies regardless of turnover threshold.
- Choose Regular Registration (with PE) or NRTP registration (without one).
- Total timeline: 12-25 business days including sworn translation and apostille.
- NRTP registration is valid for 90 days, extendable once by another 90 days.
- India-Poland DTAA caps FTS/royalties at 15%, dividends/interest at 10%.
GST Registration for Polish Companies in India
Poland and India have steadily deepened economic ties, driven by Poland's strategic position as a gateway to Central and Eastern Europe and India's rapid growth as a manufacturing and technology hub. Bilateral trade between the two countries exceeded USD 4 billion in 2024-25, with Polish companies expanding into India across automotive components, IT services, machinery, food processing, and renewable energy. If your Polish company supplies taxable goods or services within India — through a wholly-owned subsidiary, a branch office, or a project office — GST registration is a mandatory regulatory step.
Under India's Goods and Services Tax regime, foreign companies must register for GST irrespective of domestic turnover exemptions. The standard thresholds of INR 20 lakh (services) or INR 40 lakh (goods) that apply to Indian businesses do not extend to non-resident entities. From the first taxable supply, your Polish company needs a valid GSTIN.
The registration path depends on whether your company has a permanent establishment in India (Regular Registration) or is occasionally transacting without a fixed presence (NRTP registration). Polish companies entering India through the EU-India Strategic Partnership framework often establish subsidiaries, making regular registration the more common pathway. However, project-based engagements — particularly in engineering and infrastructure — may suit NRTP registration for initial market entry.
How Poland's DTAA Affects GST Registration
The India-Poland DTAA, signed in 1989, governs the direct tax treatment between the two nations. Unlike some newer DTAAs, the India-Poland treaty includes a specific article on Fees for Technical Services (FTS), which is particularly relevant for Polish engineering and consulting firms expanding into India.
Key withholding tax provisions under the India-Poland DTAA:
- Fees for Technical Services: 15% of the gross amount — higher than the 10% rate found in many of India's other DTAAs (e.g., with Germany, the UK, or Singapore)
- Royalties: 15% of the gross amount
- Dividends: 10% of the gross amount
- Interest: 10% of the gross amount
The 15% FTS rate under the India-Poland DTAA is notably higher than the domestic rate available under some other treaties. This means Polish companies providing technical, consulting, or management services to Indian clients face a relatively higher withholding burden. However, the treaty rate of 15% is still lower than India's domestic rate of 20% (plus surcharge and cess), so claiming DTAA benefits remains advantageous.
The FTS and royalty provisions directly impact GST strategy. If a Polish company provides technical services that create a Permanent Establishment (PE) in India, the company needs regular GST registration. Without PE, the services may be subject to withholding tax under the DTAA while the Indian recipient pays GST under the reverse charge mechanism.
To claim DTAA benefits, submit a Tax Residency Certificate (TRC) from the Polish tax authority (Krajowa Administracja Skarbowa) and Form 10F with your Indian tax filings.
Document Requirements from Poland
Poland has been a member of the Hague Apostille Convention since August 2005. Polish corporate documents destined for Indian authorities require an apostille from the Ministry of Foreign Affairs (Ministerstwo Spraw Zagranicznych) — no embassy legalization is needed.
Documents Required for NRTP Registration
- KRS Extract (Odpis z KRS) — Current extract from the National Court Register (Krajowy Rejestr Sądowy), apostilled by the Ministry of Foreign Affairs
- NIP Number — Polish Tax Identification Number (Numer Identyfikacji Podatkowej) as the foreign tax identification
- Passport of Authorized Signatory — Valid passport of the Indian resident authorized signatory with PAN
- PAN Card — PAN of the authorized Indian signatory (mandatory)
- Indian Address Proof — Rental agreement, utility bill, or property document for the place of business in India
- Indian Bank Account Details — Bank statement or passbook from an Indian scheduled bank
- Board Resolution (Uchwała Zarządu) — Authorizing the Indian signatory to apply for GST, apostilled by the Ministry of Foreign Affairs
- Digital Signature Certificate (DSC) — Class 3 DSC of the authorized signatory (Class 2 DSCs were discontinued from 1 January 2021)
Documents Required for Regular Registration
For Polish companies with an established Indian entity:
- RBI approval and FEMA compliance documentation
- Certificate of Incorporation of the Indian entity from the Registrar of Companies
- Articles of Association and Memorandum of Association of the Indian entity
- PAN and TAN of the Indian entity
- Proof of principal place of business (ownership deed, rental agreement, or NOC with utility bill)
- Latest audited financial statements of the Polish parent company
Polish corporate documents are typically in Polish. Certified English translations by a sworn translator (tłumacz przysięgły) are required before apostille for all documents submitted to Indian authorities. This adds 3-5 days and approximately PLN 200-500 per document to the preparation timeline.
Step-by-Step GST Registration Process
Step 1: Evaluate Your India Entry Structure
Determine whether you will establish a permanent presence (subsidiary, branch, or project office) or transact occasionally. This defines your registration type. Beacon Filing's India entry strategy service helps Polish companies choose the right structure considering GST, income tax, FEMA, and EU-India trade implications.
Step 2: Appoint an Authorized Indian Signatory
Every GST application requires an Indian resident with a valid PAN as the authorized signatory. This person handles the application, return filing, and regulatory correspondence. Beacon Filing provides authorized representative services for Polish companies without Indian staff.
Step 3: Apostille Documents through the Ministry of Foreign Affairs
Submit documents for apostille to the Polish Ministry of Foreign Affairs (Ministerstwo Spraw Zagranicznych) in Warsaw. Processing typically takes 1-3 business days for in-person applications. Ensure certified English translations are completed before the apostille step, as the apostille must cover both the original document and its translation.
Step 4: Make Advance GST Deposit (NRTP Only)
For NRTP registration, calculate estimated GST liability for the 90-day registration period and deposit this amount upfront. The deposit goes into your Electronic Cash Ledger on the GST portal and offsets actual liability. Surplus amounts are refundable after the period ends.
Step 5: File Application on GST Portal
Submit Form GST REG-09 (NRTP) or Form GST REG-01 (Regular) at www.gst.gov.in. Upload documents in JPEG/PDF format (photographs up to 100 KB; other supporting documents up to 1 MB). A Temporary Reference Number (TRN) is generated upon successful PAN and mobile validation.
Step 6: Receive GSTIN
The GST officer reviews the application within 3-7 business days. Upon approval, the GSTIN and registration certificate are issued. NRTP registration is valid for up to 90 days (extendable once by 90 days).
Timeline and Costs for Polish Companies
Timeline Breakdown
| Stage | Duration |
|---|---|
| Document preparation, sworn translation, and apostille in Poland | 5-12 business days |
| Authorized signatory setup and PAN verification | 2-3 business days |
| GST application filing on portal | 1-2 business days |
| Government processing and GSTIN issuance | 3-7 business days |
| Total estimated timeline | 12-25 business days |
Cost Components
- Government fee for GST registration: Nil
- Advance GST deposit (NRTP): Equal to estimated GST liability for the registration period
- Ministry of Foreign Affairs apostille fee: PLN 60 per document (approximately EUR 14)
- Sworn translation costs: PLN 200-500 per document (approximately EUR 45-115)
- Digital Signature Certificate: INR 1,500-3,000
- Professional service fee: Varies by scope — contact Beacon Filing for a tailored quote
Polish companies planning sustained operations should establish a private limited company or LLP in India for regular GST registration. As an EU member state, Polish companies may also benefit from evolving EU-India trade frameworks that could reduce barriers further in coming years.
Common Challenges for Polish Companies
1. Higher FTS Withholding Rate Under the DTAA
The India-Poland DTAA imposes a 15% withholding rate on Fees for Technical Services — higher than the 10% rate in India's DTAAs with Germany, the UK, or Singapore. Polish engineering and IT companies providing technical services to Indian clients should factor this higher rate into their pricing and PE planning strategy. Careful structuring of service delivery can help optimize the overall tax burden.
2. Language Barrier and Document Translation
Unlike Anglophone countries, Polish corporate documents require certified translation by a sworn translator (tłumacz przysięgły) before apostille. This adds both time and cost to the registration process. KRS extracts, board resolutions, and financial statements must all be translated. Beacon Filing coordinates with sworn translators to streamline this step.
3. EU Data Protection (GDPR) and Indian Compliance
Polish companies are subject to GDPR, which creates compliance considerations when sharing personal data with Indian entities for GST registration, employee details, and customer information. India's Digital Personal Data Protection Act (DPDPA) 2023 adds another layer. Companies must ensure cross-border data transfer mechanisms are in place alongside GST compliance.
4. Multi-Rate GST Structure Complexity
Poland's VAT system has 23%, 8%, and 5% rates with a single national registration. India's dual CGST+SGST/IGST structure -- now primarily three tiers (5%, 18%, and a 40% rate on sin/luxury goods) following the GST 2.0 rate rationalisation effective 22 September 2025 -- and state-wise registration is significantly more complex. Polish finance teams must adapt their ERP systems, invoicing, and compliance workflows for India's multi-state requirements.
5. Time Zone and Communication Challenges
The 3.5-4.5 hour time zone difference between Poland (CET/CEST) and India (IST) creates practical challenges for managing GST compliance in real time. Due dates for GSTR-1 (11th of the month), GSTR-3B (20th of the month), and GSTR-5 (13th of the month, or within 7 days of the expiry of the NRTP registration if that falls earlier) require timely coordination across time zones. Beacon Filing manages this compliance calendar on behalf of Polish clients.
6. Currency Conversion and Forex Compliance
GST invoices must be raised in Indian Rupees (INR), while Polish companies operate in Polish Zloty (PLN) or Euro (EUR). The exchange rate on the date of supply determines the INR value for GST purposes. FEMA regulations also govern the repatriation of service fees and profits. Mismatches between input tax credit claims and actual forex inflows can trigger scrutiny during audits.
Why Choose Beacon Filing
Beacon Filing has established expertise supporting European companies — including Polish businesses — with India market entry and GST compliance. Our Poland-India capabilities include:
- Apostille and translation coordination: Streamlined document preparation with certified Polish sworn translators and Ministry of Foreign Affairs apostille processing
- DTAA advisory: Optimizing tax outcomes under the India-Poland DTAA, including FTS structuring to minimize the 15% withholding impact
- Ongoing compliance: Monthly GSTR-5/GSTR-1/3B filing, annual compliance, and input tax credit optimization
- End-to-end India entry: FDI advisory, FEMA/RBI compliance, company registration, and GST under a single engagement
Ready to bring your Polish business to India? Contact Beacon Filing for a free consultation on GST registration and your India compliance roadmap.