z o. o. company Y (active VAT payer and EU VAT payer) purchased from the German company X (GmBH) an IT support service for EUR 1,000 for the purposes of its business activity. It was purchased and executed on April 20, 2023, and on the same day Y received an invoice from the German company (in an electronic company) documenting this transaction. This invoice was paid (by transfer to the service provider’s German bank account) on April 27, 2023, and the company settled exchange differences. The German service provider (VAT and EU VAT payer in Germany) had neither a registered office nor a permanent place of business in Poland. On the other hand, Y’s registered office is located in Poland, and the company does not have a permanent place of business outside our country. There are no connections between Y and the German contractor referred to in Art. 32 sec. 2 of the VAT Act.
Source: podatki.gazetaprawna.pl
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