Company How to settle

Afrinrubi

Annotation "reverse charge" If the service will be provided to a natural person not running a business, the foreign entrepreneur must determine whether he is obliged to register for VAT in Poland and settle VAT. Example Company A from the Czech Republic signed a contract with Polish company B for the renovation of a company building located in Poland. In this case, entrepreneur A from the Czech Republic will issue an invoice without VAT with the annotation "reverse charge", and company.

Poland will settle this transaction on the same terms as the import of services . Example A company from Germany undertook the construction of a house in Poland for a person who does not run a business. In this phone number list situation, VAT should be settled in Poland by the German design services on a foreign property The scope of construction services performed on foreign real estate also includes design services. The principle of settling such services will be identical to that of all other construction services.



Design services fall under the category of construction services, which means that they will be settled in the country where the property is located. VAT is settled by the service recipient if he or she has the status of an entrepreneur. In other cases, this obligation is transferred to the service provider As an interesting fact, we can mention the interpretation of the Director of the National Tax Information KIS numberAG of August , , which describes the following facts. The entrepreneur provides design services, also for properties located outside Poland.