Purchased from entrepreneurs

Afrinrubi

Important! In the case of entrepreneurs exempt from VAT, registration for VAT-EU will be required regardless of whether the service is purchased from a contractor from another EU or non-EU country. Purchase of services from abroad and VAT – summary Import of services includes both services from another EU country and from outside the EU. According to Polish regulations, if a Polish entrepreneur imports services, he is obliged to settle VAT on this account.

It does not matter whether the person is an active VAT payer or one who benefits from VAT exemption, only the settlement will be slightly different. The publication describes how such settlement should be made. An active phone number list VAT payer settles the import of services in JPK_V , while an exempt VAT payer settles the import of services in the VAT- or VAT- M declaration, depending on whether he is registered for VAT-EU in Poland or not. For an active.



VAT taxpayer, the import of services is most often tax neutral, while a VAT-exempt taxpayer is obliged to pay due VAT, which will be a tax expense for him, as long as it makes settlements on the basis of PKPiR. Having an EU NIP when importing services is required if the service purchased comes from an entrepreneur from another EU country. In such a case, if the entrepreneur provides the NIP-EU tax identification number, he or she will receive an invoice without VAT charged, thus incurring a lower expenditure on this purchase.