Reverse charge in Poland

Reverse charge for non-established companies

• 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
  • 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
  • Customer requirements: Established and VAT registered in Poland

  • Scope: Supplies of goods made in Poland

Source Marosa

See also Which EU Member States implemented ”Domestic Reverse Charge” (Art. 194 of the EU VAT DIrective 2006/112/EC)?

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