What counts for the establishment of the FE is the actual control of the contractor’s back office and the place of receipt of services (judgment of the Supreme Administrative Court of 19 May 2022, I FSK 968/20).
A Polish company cooperating with a German related company submitted a request for an individual interpretation. In the application, she explained that her contractor from Germany deals with the online sale of goods, while she provides him with services consisting in their storage, preparation for shipment, sending to buyers, as well as accepting returns and supervising the assortment in the warehouse.
Source Deloitte
