Polish reverse charge for non-established companies
We refer to domestic reverse charge for non-established companies when we speak about supplies of goods made by a foreign non-established company that are located in Poland at the moment of the sale. We also refer to this reverse charge in case of a supply of services made by a foreign business when such supply is in the Poland according to special place of supply rules (e.g. services related to immoveable property, catering, or others).
Services
- Supplier requirements: Not established in Poland (irrelevant if the supplier is registered for VAT or not)
- Customer requirements: Established and VAT registered in Poland
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Scope: Supplies of services located in Poland according to exceptional place of supply (i.e. exceptions to the B2B rule).
Goods
- Supplier requirements: Not established and not VAT registered in Poland
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Customer requirements: Established and VAT registered in Poland
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Scope: Supplies of goods made in Poland
Source Marosa
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