Polish tenders
Polish tenders: some advice on documentation requirements
UK companies bidding for work in Poland with consortia, local partners or on their own should be aware that as part of the tender specification they will usually be required to submit certain certificates along with their tender bid. These are certificates stating that they are registered, up to date with their tax, social and health insurance payments, and that members of the company's management board or company directors do not have a criminal record. Such certificates do not exist in the UK but there are equivalent UK documents or accepted substitutes that companies can submit to satisfy this requirement. Please see the table below for more information.
Companies should also note that problems can sometimes arise if the Polish tendering authority is not familiar with the equivalent / substitute documents or with the UK authority that issues them. They may question the validity of the documents, or the UK authority, and seek to reject the bid. In cases such as these companies should contact the Commercial Section as soon as possible and we will give a formal statement to the tendering authority setting out the UK's position regarding such certificates and verifying the validity of the equivalent documentation and issuing authority.
Companies are encouraged to obtain a formal statement from the Commercial Section at an early stage in the tendering process. This could then be submitted with the tender bid and may help to prevent any questioning by the tendering authority further down the line.
If the tendering authority does not accept our statement, and these cases are very rare, companies would need to approach the European Commission (DG MARKT) for further guidance and assistance. If this route still fails to change the tendering authority's stance, companies would then need to seek the Commission's view under Article 226 of the Maastricht Treaty.
An Polish required documentation and UK equivalent or substitute
Polish requirement | UK equivalent document |
A Record of Economic Activity | A Certificate of Incorporation which includes the company's registration number, issued by Companies House. |
A Certificate from the relevant Tax Office stating tax, ZUS [social] and health insurance payments are up to date. | It is possible to obtain a Certificate of Compliance from HM Revenue and Customs stating that a company has fulfilled its obligations as an employer to pay Tax and National Insurance contributions [which in the UK cover both social and health insurance contributions]. This certificate can only be issued by the ‘Review Unit’ based at the address below. The certificate will not be signed but will be dated. Review Unit Banking Operatlons HMRC, Cumbernauld Office Accounts Office St Mungo's Road Cumbernauld Glasgow G671YZ Tel: 01236 785295 Fax: 01236 785156 |
A Certificate stating that 'entities of a company' i.e. Directors or Members of a Management Board do not have a criminal record. | It is accepted widely within the EU, and it is also HMG's stated position, that the UK does not issue such certificates. The usual substitute is a declaration by the company (normally the company secretary) which has the effect of a certificate. Such a declaration must be sworn before a UK notary public or Commissioner for Oaths; no other declaration is acceptable. This substitute may then be submitted within the terms of Article 29 of the Directive 97/52 (amending Directive 92/50) (Criteria for Qualitative Selection): "Where a country concerned does not issue such documentation or certificates, they may be replaced by a declaration on oath made by the person concerned before a judicial or administrative authority, a notary or a competent professional or trade body, in the country of origin or in the country whence that person comes." |
A Certificate stating that VAT payments are up to date. [This is not a standard requirement but some tendering authorities have been known to request such a certificate.] | There is no central point for VAT operations in the UK and at present no such Certificate exists. If a company is asked to produce documentation relating to their VAT payments all they can do is to contact their local VAT office to see what they can provide. Practice between offices may vary. |
Further contact
Commercial Section of the British Embassyul. Kawalerii 12
00-468 Warszawa
Tel. +48 22 311 0236
Fax: +48 22 311 0250
Email: warsaw.commercialsection@fco.gov.uk
