Post by account_disabled on Nov 6, 2023 4:45:00 GMT
Both conditions must be met jointly There are a number of exceptions to the general rule, which are listed in the VAT Act. The linked publication describes the export of services, but on the other hand it is the import of services and the same taxation rules apply. This means that in some cases the import of services will not have to be settled by a Polish entrepreneur, which we also write about here If the statutory conditions are met, VAT on the import of services is settled by.
The service recipient, regardless of whether the service is purchased from the territory of the EU or from outside the Tax Office. Example Mrs. Ilona produces artistic jewelry and is looking for foreign markets. For this purpose, it commissioned a German company to conduct philippines photo editor research on the demand for this type of products. Due to the fact that the German company does not have a registered office or permanent place of business in Poland, this service will be settled in VAT in Poland by Mrs. Ilona. Example Mr. Michał purchased an IT program that he uses in his business from a company from the United States, which does not have a registered office or permanent place of business in Poland.
Also in this case, the service will be settled in VAT in Poland. Import of services and registration for VAT-EU Entrepreneurs quite often have no idea that before they purchase services from within the EU, they should check whether they have any additional obligations. This applies to both active and exempt VAT taxpayers. If the services will be provided within the EU, in both cases you must register to conduct intra-EU transactions.
The service recipient, regardless of whether the service is purchased from the territory of the EU or from outside the Tax Office. Example Mrs. Ilona produces artistic jewelry and is looking for foreign markets. For this purpose, it commissioned a German company to conduct philippines photo editor research on the demand for this type of products. Due to the fact that the German company does not have a registered office or permanent place of business in Poland, this service will be settled in VAT in Poland by Mrs. Ilona. Example Mr. Michał purchased an IT program that he uses in his business from a company from the United States, which does not have a registered office or permanent place of business in Poland.
Also in this case, the service will be settled in VAT in Poland. Import of services and registration for VAT-EU Entrepreneurs quite often have no idea that before they purchase services from within the EU, they should check whether they have any additional obligations. This applies to both active and exempt VAT taxpayers. If the services will be provided within the EU, in both cases you must register to conduct intra-EU transactions.