The invoice covering the import

Afrinrubi

Polish entrepreneur has or does not have an EU NIP. If the entrepreneur does not have an EU Tax Identification Number, he or she should immediately update the VAT-R form and apply for it NIP-EU is required if services are purchased from companies from the territory of the EU import of services, Article b of the VAT Act Settlement of import of services - VAT taxpayer exempt The import of services must also be settled by a VAT-exempt taxpayer, and the settlement will be made on the appropriate declaratio.

Import of services made by a VAT-exempt taxpayer will be settled: In the VAT- declaration - if the entrepreneur is registered in VAT-EU and also settles WNT transactions In the VAT- M declaration - if the entrepreneur is phone number list registered for VAT-EU and settles only the import of services Example Mr. Piotr is exempt from VAT, in April he purchased a service from a foreign company for EUR including VAT from another EU country. So far, Mr. Piotr has not been registered for VAT in Poland. In such a case, the.



VAT taxable base in Poland will include the gross amount as shown on the invoice. The VAT tax obligation arose in March and Mr. Piotr must submit a VAT- M declaration by April and indicate the VAT due in the amount of EUR EUR x % , which is subject to payment to the tax office. Mr. Piotr is not entitled to deduct input VAT, but he runs PKPiR, so EUR will be a tax expense for him. In this case, Mr. Piotr should immediately register for VAT-EU using the VAT-R registration application.Once he has his NIP-UE and will be recorded in VIES, in the future of services will be issued in the net amount and he will not be taxed twice in VAT.